Finance Act 2007, Section 39 is up to date with all changes known to be in force on or before 13 April 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Part 1 of Schedule 8 contains provision about the basis of taxation of insurance companies and related matters.
(2)The amendments made by that Part of that Schedule have effect for periods of account of insurance companies beginning on or after 1st January 2007.
(3)Subsection (2) is subject to the transitional provisions in Part 2 of that Schedule.
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