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Regulation 15 Modifications of the Income and Corporation Taxes Act

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 444ACf1 (transfers of business: excess of assets or liabilities), in subsection (5A), in a case where the transferor is an EEA firm or a Treaty firm—

(a)

for the words from “means—” to “other” substitute “means, in relation to an overseas life insurance company where the company is an EEA firm or a Treaty firm,”; and

(b)

omit “(in either case)”.

Annotations

Footnotes

f1

Section 82 was inserted by section 170 of, and paragraph 20(1) of Schedule 33 to, the Finance Act 2003 (c. 14) and relevantly amended by section 86 of, and paragraph 3(4), (5) and (7) of Schedule 11 to, the Finance Act 2006 (c. 25).