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Regulation 36 Modification of the Capital Allowances Act 2001

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

(1)

In relation to an overseas life insurance company, the Capital Allowances Act 2001f1 shall have effect as if it were subject to the following modifications.

(2)

In section 255 (apportionment of allowances and charges), in subsection (2) for “branch or agency” substitute “permanent establishment”.

Annotations

Footnotes

f1

2001 c. 2.