Regulation 17 Modifications of the Income and Corporation Taxes Act
In section 460(10A)f1 (exemption from tax in respect of life or endowment business) after “scheme” insert “or a qualifying overseas transfer”.
Annotations
Footnotes
- f1
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Section 440A(10A) was inserted by paragraphs 6 and 7 of Schedule 9 to the Finance Act 1990 and amended by articles 13 and 32 of S.I. 2001/3629.