Regulation 15 Insertion of regulation 22A
After regulation 22 insert—
“22A.In section 83XA (structural assets)f1, in subsection (3), in the case of an EEA firm or a Treaty firm, for paragraph (a) substitute—
“(a)assets listed under 1 and 2 in C(II) in Article 6 of the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC)f2, and”.”
Annotations
Footnotes
- f1
-
Section 83XA of the Finance Act 1989 (c. 26) was inserted by paragraph 2 of Schedule 10 to the Finance Act 2007.
- f2
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O.J. L374, 31.12.1991, p.7.