# The Insurance Companies (Corporation Tax Acts) Order 2004, Article 8: Amendment of the Finance Act 1989


(1) Amend section 83 (receipts to be taken into account in computing profits of a life assurance company chargeable to Case I of Schedule D) as follows.
(2) In subsection (2)—
(a) at the end of paragraph (c) omit “or”;
(b) at the end of paragraph (d) add—
“; or
(e) business transfers-in.”.
(3) In subsection (2A) for “paragraphs (a) to (d)” substitute “paragraphs (a) to (e)”.
(4) In subsection (2B) after “total expenditure” insert “, or as a business transfer-out, ”.

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Source: https://www.legislation.gov.uk/uksi/2004/3266/article/8 (the official version)
Page: https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.