Introductory text
INCOME TAX
Made 9th December 2004
Laid before the House of Commons 10th December 2004
Coming into force 1st January 2005
In exercise of the powers conferred upon them by section 431A of the Income and Corporation Taxes Act 1988f1 the Treasury, being satisfied that it is expedient to amend Chapter 1 of Part 12 of that Act in consequence of the exercise of powers by the Financial Services Authority under the Financial Services and Markets Act 2000f2, and to amend other provisions of the Tax Acts in their application to insurance companies, make the following Order:
Annotations
Footnotes
- f1
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1988 c. 1. Section 431A was inserted by paragraph 2 of Schedule 6 to the Finance Act 1990 (c. 29) and amended by article 27 of S.I. 2001/3629.
- f2