Regulation 7 Modifications of the Income and Corporation Taxes Act
In section 431Df1 (meaning of “overseas life assurance business”), in subsection (1), after “means life assurance business” insert “carried on through a permanent establishment in the United Kingdom by an overseas life insurance company”.
Annotations
Footnotes
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Section 431 was inserted by paragraphs 2 and 55 of the Finance Act 1995 (c. 7) and amended by section 108(2) to (4) of the Finance Act 2000 (c.17)