# The Overseas Life Insurance Companies Regulations 2006, Regulation 15: Modifications of the Income and Corporation Taxes Act


In section 444AC (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)”.

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Source: https://www.legislation.gov.uk/uksi/2006/3271/regulation/15 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.