http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/2013-01-31Finance (No. 2) Act 1997An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1997-07-31texttext/xmlenStatute Law Database2024-04-02Expert Participation2013-01-31 SCHEDULESSCHEDULE 3 Insurance companies and friendly societiesSection 23. Section 76 of the Taxes Act 19881. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 432E of the Taxes Act 198821In section 432E of the Taxes Act 1988 (section 432B apportionment: participating funds) paragraph (b) of subsection (6) (which provides for the adjustment of the net amount referable to overseas life assurance business) shall cease to have effect.2This paragraph has effect in relation to distributions made on or after 2nd July 1997. Section 434 of the Taxes Act 19883. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 434A of the Taxes Act 198841In section 434A of the Taxes Act 1988 (computation of losses and limitation on relief) subsection (1) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.2This paragraph has effect for accounting periods beginning on or after 2nd July 1997. Section 436 of the Taxes Act 198851In section 436 of the Taxes Act 1988 (pension business: separate charge on profits) in subsection (3), paragraphs (d) and (e) (which make provision, for the purposes of the computation of profits arising from pension business, for group income and non-qualifying distributions to be left out of account) shall cease to have effect.2This paragraph has effect in relation to distributions made on or after 2nd July 1997. Section 438 of the Taxes Act 198861Section 438 of the Taxes Act 1988 (pension business: exemption from tax) shall be amended as follows.2Subsections (3) and (3AA) (which fall as a result of new section 434(1) to (1B)) shall cease to have effect.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Subsection (5) (which falls with the substitution of subsection (4)) shall cease to have effect.5Subsections (6) to (7) (which fall with the repeal of subsections (3), (3AA) and (5) and the substitution of subsection (4)) shall cease to have effect.6Subsection (9) (which falls with the repeal of subsections (6), (6B) and (6E) and the repeal of section 440B(2)) shall cease to have effect.7Sub-paragraphs (2) to (4) above have effect in relation to distributions made on or after 2nd July 1997.8Sub-paragraphs (5) and (6) above have effect for accounting periods beginning on or after 2nd July 1997.9In determining, for the purposes of subsections (6) to (7) of section 438 of the Taxes Act 1988, the franked investment income of, or foreign income dividends arising to, an insurance company for an accounting period beginning before 2nd July 1997 and ending on or after that date, there shall be left out of account any distributions which are made on or after 2nd July 1997. Section 439B of the Taxes Act 198871In section 439B of the Taxes Act 1988 (life reinsurance business: separate charge on profits) subsection (7) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.2This paragraph has effect in relation to distributions made on or after 2nd July 1997. Section 440B of the Taxes Act 198881Section 440B of the Taxes Act 1988 (modifications where tax charged under Case I of Schedule D) shall be amended as follows.2Subsection (1A) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.3Subsection (2) (which falls with the repeal of section 438(6), (6B) and (6E)) shall cease to have effect.4Sub-paragraph (2) above has effect in relation to distributions made on or after 2nd July 1997.5Sub-paragraph (3) above has effect for accounting periods beginning on or after 2nd July 1997. Section 441A of the Taxes Act 19889. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="c4156631"/><CommentaryRef Ref="c4156631"/><CommentaryRef Ref="c4156631"/><CommentaryRef Ref="c4156631"/><CommentaryRef Ref="c4156641"/><CommentaryRef Ref="c4156641"/><CommentaryRef Ref="c4156641"/><CommentaryRef Ref="c4156641"/> Schedule 19AB to the Taxes Act 1988<CommentaryRef Ref="c4156621"/><CommentaryRef Ref="c4156621"/>10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule 19AC to the Taxes Act 198813. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 89 of the Finance Act 1989141Section 89 of the Finance Act 1989 (policy holders’ share of profits) shall be amended as follows.2In subsection (2)—aparagraph (a) (which provides for Case I profits to be reduced by unrelieved franked investment income in respect of which an election under section 438(6) has been made) shall cease to have effect;bin paragraph (b) (which provides for Case I profits to be reduced by the shareholders’ share of any other unrelieved franked investment income from investments held in connection with life assurance business)—ithe words “other unrelieved” shall cease to have effect; andiifor “from investments held in connection with the company’s life assurance business” there shall be substituted “ which is referable to the company’s basic life assurance and general annuity business ”; andcin paragraph (c) (which provides for Case I profits to be reduced by the shareholders’ share of foreign income dividends in respect of such investments) for “in respect of investments held in connection with the company’s life assurance business” there shall be substituted “ which are referable to the company’s basic life assurance and general annuity business ”.3Subsection (8) (meaning of “unrelieved” franked investment income) shall cease to have effect.4This paragraph has effect in relation to distributions made on or after 2nd July 1997. Section 65 of the Finance (No.2) Act 199215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 3 para. 10 repealed (11.5.2001 with effect in accordance with s. 87 of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(12)Sch. 3 para. 11 repealed (11.5.2001 with effect in accordance with s. 87 of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(12)Sch. 3 para. 12 repealed (11.5.2001 with effect as mentioned in the note to Sch. 33 Pt. 2(12) of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(12)1989 c. 26. Sch. 3 para. 1 repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)Sch. 3 para. 13 repealed (31.12.2006) (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1Sch. 3 para. 3 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)Sch. 3 para. 6(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)Sch. 3 para. 15 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(8)Sch. 3 para. 9 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
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<dc:title>Finance (No. 2) Act 1997</dc:title>
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<Schedules RestrictEndDate="2016-09-15" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3" NumberOfProvisions="15" RestrictExtent="E+W+S+N.I." id="schedule-3" RestrictStartDate="2007-07-19">
<Number>SCHEDULE 3</Number>
<TitleBlock>
<Title> Insurance companies and friendly societies</Title>
</TitleBlock>
<Reference>Section 23.</Reference>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-76-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-76-of-the-taxes-act-1988" NumberOfProvisions="1" id="schedule-3-crossheading-section-76-of-the-taxes-act-1988" RestrictStartDate="2004-07-22">
<Title> Section 76 of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/1" RestrictStartDate="2004-07-22" id="schedule-3-paragraph-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>
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1
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-432e-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-432e-of-the-taxes-act-1988" NumberOfProvisions="1" RestrictStartDate="1997-07-31" id="schedule-3-crossheading-section-432e-of-the-taxes-act-1988">
<Title> Section 432E of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/2" RestrictStartDate="1997-07-31" id="schedule-3-paragraph-2">
<Pnumber>2</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/2/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/2/1" id="schedule-3-paragraph-2-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 432E of the Taxes Act 1988 (section 432B apportionment: participating funds) paragraph (b) of subsection (6) (which provides for the adjustment of the net amount referable to overseas life assurance business) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/2/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/2/2" id="schedule-3-paragraph-2-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This paragraph has effect in relation to distributions made on or after 2nd July 1997.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-434-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-434-of-the-taxes-act-1988" NumberOfProvisions="1" id="schedule-3-crossheading-section-434-of-the-taxes-act-1988" RestrictStartDate="2007-07-19">
<Title> Section 434 of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/3/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2007-07-19" id="schedule-3-paragraph-3">
<Pnumber>
<CommentaryRef Ref="key-a36f2dd25281ae38b6a7033f9ff75437"/>
3
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-434a-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-434a-of-the-taxes-act-1988" NumberOfProvisions="1" RestrictStartDate="1997-07-31" id="schedule-3-crossheading-section-434a-of-the-taxes-act-1988">
<Title> Section 434A of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/4/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/4" RestrictStartDate="1997-07-31" id="schedule-3-paragraph-4">
<Pnumber>4</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/4/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/4/1" id="schedule-3-paragraph-4-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 434A of the Taxes Act 1988 (computation of losses and limitation on relief) subsection (1) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/4/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/4/2" id="schedule-3-paragraph-4-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This paragraph has effect for accounting periods beginning on or after 2nd July 1997.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-436-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-436-of-the-taxes-act-1988" NumberOfProvisions="1" Status="Prospective" Match="false" id="schedule-3-crossheading-section-436-of-the-taxes-act-1988">
<Title> Section 436 of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/5/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/5" Status="Prospective" Match="false" id="schedule-3-paragraph-5">
<Pnumber>5</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/5/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/5/1" id="schedule-3-paragraph-5-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 436 of the Taxes Act 1988 (pension business: separate charge on profits) in subsection (3), paragraphs (d) and (e) (which make provision, for the purposes of the computation of profits arising from pension business, for group income and non-qualifying distributions to be left out of account) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/5/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/5/2" id="schedule-3-paragraph-5-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This paragraph has effect in relation to distributions made on or after 2nd July 1997.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-438-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-438-of-the-taxes-act-1988" NumberOfProvisions="1" id="schedule-3-crossheading-section-438-of-the-taxes-act-1988" RestrictStartDate="2007-07-19">
<Title> Section 438 of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6" RestrictStartDate="2007-07-19" id="schedule-3-paragraph-6" RestrictExtent="E+W+S+N.I.">
<Pnumber>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/1" id="schedule-3-paragraph-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 438 of the Taxes Act 1988 (pension business: exemption from tax) shall be amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/2" id="schedule-3-paragraph-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsections (3) and (3AA) (which fall as a result of new section 434(1) to (1B)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/3/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/3" id="schedule-3-paragraph-6-3">
<Pnumber>
<CommentaryRef Ref="key-d60efb6dcca3215346d357387306aa39"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/4/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/4" id="schedule-3-paragraph-6-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Subsection (5) (which falls with the substitution of subsection (4)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/5/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/5" id="schedule-3-paragraph-6-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Subsections (6) to (7) (which fall with the repeal of subsections (3), (3AA) and (5) and the substitution of subsection (4)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/6/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/6" id="schedule-3-paragraph-6-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Subsection (9) (which falls with the repeal of subsections (6), (6B) and (6E) and the repeal of section 440B(2)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/7/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/7" id="schedule-3-paragraph-6-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Sub-paragraphs (2) to (4) above have effect in relation to distributions made on or after 2nd July 1997.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/8/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/8" id="schedule-3-paragraph-6-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Sub-paragraphs (5) and (6) above have effect for accounting periods beginning on or after 2nd July 1997.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/9/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/9" id="schedule-3-paragraph-6-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>In determining, for the purposes of subsections (6) to (7) of section 438 of the Taxes Act 1988, the franked investment income of, or foreign income dividends arising to, an insurance company for an accounting period beginning before 2nd July 1997 and ending on or after that date, there shall be left out of account any distributions which are made on or after 2nd July 1997.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-439b-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-439b-of-the-taxes-act-1988" NumberOfProvisions="1" RestrictStartDate="1997-07-31" id="schedule-3-crossheading-section-439b-of-the-taxes-act-1988">
<Title> Section 439B of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/7/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/7" RestrictStartDate="1997-07-31" id="schedule-3-paragraph-7">
<Pnumber>7</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/7/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/7/1" id="schedule-3-paragraph-7-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 439B of the Taxes Act 1988 (life reinsurance business: separate charge on profits) subsection (7) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/7/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/7/2" id="schedule-3-paragraph-7-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This paragraph has effect in relation to distributions made on or after 2nd July 1997.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-440b-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-440b-of-the-taxes-act-1988" NumberOfProvisions="1" RestrictStartDate="1997-07-31" id="schedule-3-crossheading-section-440b-of-the-taxes-act-1988">
<Title> Section 440B of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/8/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/8" RestrictStartDate="1997-07-31" id="schedule-3-paragraph-8">
<Pnumber>8</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/8/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/8/1" id="schedule-3-paragraph-8-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 440B of the Taxes Act 1988 (modifications where tax charged under Case I of Schedule D) shall be amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/8/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/8/2" id="schedule-3-paragraph-8-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsection (1A) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/8/3/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/8/3" id="schedule-3-paragraph-8-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection (2) (which falls with the repeal of section 438(6), (6B) and (6E)) shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/8/4/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/8/4" id="schedule-3-paragraph-8-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Sub-paragraph (2) above has effect in relation to distributions made on or after 2nd July 1997.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/8/5/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/8/5" id="schedule-3-paragraph-8-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Sub-paragraph (3) above has effect for accounting periods beginning on or after 2nd July 1997.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-441a-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-441a-of-the-taxes-act-1988" NumberOfProvisions="1" Status="Prospective" Match="false" id="schedule-3-crossheading-section-441a-of-the-taxes-act-1988">
<Title> Section 441A of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/9/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/9" Status="Prospective" Match="false" id="schedule-3-paragraph-9" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-96e1df48eadb29d19db370cfd0a93ff0"/>
9
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/schedule-19ab-to-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/schedule-19ab-to-the-taxes-act-1988" NumberOfProvisions="3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2001-05-11" id="schedule-3-crossheading-schedule-19ab-to-the-taxes-act-1988">
<Title>
<CommentaryRef Ref="c4156631"/>
<CommentaryRef Ref="c4156631"/>
<CommentaryRef Ref="c4156631"/>
<CommentaryRef Ref="c4156631"/>
<CommentaryRef Ref="c4156641"/>
<CommentaryRef Ref="c4156641"/>
<CommentaryRef Ref="c4156641"/>
<CommentaryRef Ref="c4156641"/>
Schedule 19AB to the Taxes Act 1988
<CommentaryRef Ref="c4156621"/>
<CommentaryRef Ref="c4156621"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/10/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/10" RestrictExtent="E+W+S+N.I." RestrictStartDate="2001-05-11" id="schedule-3-paragraph-10">
<Pnumber>10</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/11/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/11" RestrictExtent="E+W+S+N.I." RestrictStartDate="2001-05-11" id="schedule-3-paragraph-11">
<Pnumber>11</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/12/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/12" RestrictExtent="E+W+S+N.I." RestrictStartDate="2001-05-11" id="schedule-3-paragraph-12">
<Pnumber>12</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/schedule-19ac-to-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/schedule-19ac-to-the-taxes-act-1988" NumberOfProvisions="1" id="schedule-3-crossheading-schedule-19ac-to-the-taxes-act-1988" RestrictStartDate="2006-12-31">
<Title> Schedule 19AC to the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/13/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/13" RestrictExtent="E+W+S+N.I." RestrictStartDate="2006-12-31" id="schedule-3-paragraph-13">
<Pnumber>
<CommentaryRef Ref="key-654f053ac8a3f56abd40c7a0a5f62f98"/>
13
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-89-of-the-finance-act-1989/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-89-of-the-finance-act-1989" NumberOfProvisions="1" RestrictStartDate="1997-07-31" id="schedule-3-crossheading-section-89-of-the-finance-act-1989">
<Title> Section 89 of the Finance Act 1989</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14" RestrictStartDate="1997-07-31" id="schedule-3-paragraph-14">
<Pnumber>14</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/1" id="schedule-3-paragraph-14-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Section 89 of the
<CommentaryRef Ref="c4156691"/>
Finance Act 1989 (policy holders’ share of profits) shall be amended as follows.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/2" id="schedule-3-paragraph-14-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (2)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/2/a/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/2/a" id="schedule-3-paragraph-14-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>paragraph (a) (which provides for Case I profits to be reduced by unrelieved franked investment income in respect of which an election under section 438(6) has been made) shall cease to have effect;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/2/b/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/2/b" id="schedule-3-paragraph-14-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (b) (which provides for Case I profits to be reduced by the shareholders’ share of any other unrelieved franked investment income from investments held in connection with life assurance business)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/2/b/i/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/2/b/i" id="schedule-3-paragraph-14-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the words “other unrelieved” shall cease to have effect; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/2/b/ii/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/2/b/ii" id="schedule-3-paragraph-14-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
for “from investments held in connection with the company’s life assurance business” there shall be substituted
<InlineAmendment>“ which is referable to the company’s basic life assurance and general annuity business ”</InlineAmendment>
; and
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/2/c/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/2/c" id="schedule-3-paragraph-14-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in paragraph (c) (which provides for Case I profits to be reduced by the shareholders’ share of foreign income dividends in respect of such investments) for “in respect of investments held in connection with the company’s life assurance business” there shall be substituted
<InlineAmendment>“ which are referable to the company’s basic life assurance and general annuity business ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/3/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/3" id="schedule-3-paragraph-14-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Subsection (8) (meaning of “
<Term id="term-unrelieved">unrelieved</Term>
” franked investment income) shall cease to have effect.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/14/4/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/14/4" id="schedule-3-paragraph-14-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>This paragraph has effect in relation to distributions made on or after 2nd July 1997.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/crossheading/section-65-of-the-finance-no2-act-1992/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/crossheading/section-65-of-the-finance-no2-act-1992" NumberOfProvisions="1" id="schedule-3-crossheading-section-65-of-the-finance-no2-act-1992" RestrictStartDate="2007-07-19">
<Title> Section 65 of the Finance (No.2) Act 1992</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/15/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/15" RestrictStartDate="2007-07-19" id="schedule-3-paragraph-15" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-3e96a916e6d10b5f32749901b79cccc7"/>
15
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c4156621" Type="F">
<Para>
<Text>
<CitationSubRef id="c00178" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/10" SectionRef="schedule-3-paragraph-10">Sch. 3 para. 10</CitationSubRef>
repealed (11.5.2001 with effect in accordance with
<CitationSubRef id="c00179" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/87" CitationRef="c00180" SectionRef="section-87">s. 87</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00180" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00181" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" CitationRef="c00180" SectionRef="section-110">s. 110</CitationSubRef>
,
<CitationSubRef id="c00182" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/2/12" Operative="true" CitationRef="c00180" SectionRef="schedule-33-part-2-12">Sch. 33 Pt. 2(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c4156631" Type="F">
<Para>
<Text>
<CitationSubRef id="c00183" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/11" SectionRef="schedule-3-paragraph-11">Sch. 3 para. 11</CitationSubRef>
repealed (11.5.2001 with effect in accordance with
<CitationSubRef id="c00184" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/87" CitationRef="c00185" SectionRef="section-87">s. 87</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00185" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00186" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" CitationRef="c00185" SectionRef="section-110">s. 110</CitationSubRef>
,
<CitationSubRef id="c00187" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/2/12" Operative="true" CitationRef="c00185" SectionRef="schedule-33-part-2-12">Sch. 33 Pt. 2(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c4156641" Type="F">
<Para>
<Text>
<CitationSubRef id="c00188" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/12" SectionRef="schedule-3-paragraph-12">Sch. 3 para. 12</CitationSubRef>
repealed (11.5.2001 with effect as mentioned in the note to
<CitationSubRef id="c00189" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/2/12" CitationRef="c00190" SectionRef="schedule-33-part-2-12">Sch. 33 Pt. 2(12)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00190" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00191" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" CitationRef="c00190" SectionRef="section-110">s. 110</CitationSubRef>
,
<CitationSubRef id="c00192" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/2/12" Operative="true" CitationRef="c00190" SectionRef="schedule-33-part-2-12">Sch. 33 Pt. 2(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c4156691" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00198" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26">1989 c. 26</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-6f0789b13f6df87b83d37234dfc8c9f9" Type="F">
<Para>
<Text>
<CitationSubRef id="c1kgigci3-00004" SectionRef="schedule-3-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/1">Sch. 3 para. 1</CitationSubRef>
repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c1kgigci3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="c1kgigci3-00006" CitationRef="c1kgigci3-00005" SectionRef="schedule-42-part-2-3" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/2/3" Operative="true">Sch. 42 Pt. 2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-654f053ac8a3f56abd40c7a0a5f62f98" Type="F">
<Para>
<Text>
<CitationSubRef id="c1ko5j8y3-00004" SectionRef="schedule-3-paragraph-13" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/13">Sch. 3 para. 13</CitationSubRef>
repealed (31.12.2006) (with effect in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/3271" id="c1ko5j8y3-00005" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="3271" Title="The Overseas Life Insurance Companies Regulations 2006">The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)</Citation>
,
<CitationSubRef id="c1ko5j8y3-00006" CitationRef="c1ko5j8y3-00005" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2006/3271/regulation/1">reg. 1</CitationSubRef>
,
<CitationSubRef id="c1ko5j8y3-00007" CitationRef="c1ko5j8y3-00005" SectionRef="schedule-part-1" URI="http://www.legislation.gov.uk/id/uksi/2006/3271/schedule/part/1" Operative="true">Sch. Pt. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a36f2dd25281ae38b6a7033f9ff75437" Type="F">
<Para>
<Text>
<CitationSubRef id="c1kpwug93-00004" SectionRef="schedule-3-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/3">Sch. 3 para. 3</CitationSubRef>
repealed (19.7.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="c1kpwug93-00005" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
,
<CitationSubRef id="c1kpwug93-00006" CitationRef="c1kpwug93-00005" SectionRef="schedule-27-part-2-7" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/2/7" Operative="true">Sch. 27 Pt. 2(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d60efb6dcca3215346d357387306aa39" Type="F">
<Para>
<Text>
<CitationSubRef id="c1kpzz6y3-00004" SectionRef="schedule-3-paragraph-6-3" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/6/3">Sch. 3 para. 6(3)</CitationSubRef>
repealed (19.7.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="c1kpzz6y3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
,
<CitationSubRef id="c1kpzz6y3-00006" CitationRef="c1kpzz6y3-00005" SectionRef="schedule-27-part-2-7" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/2/7" Operative="true">Sch. 27 Pt. 2(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3e96a916e6d10b5f32749901b79cccc7" Type="F">
<Para>
<Text>
<CitationSubRef id="c1kq6grw3-00004" SectionRef="schedule-3-paragraph-15" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/15">Sch. 3 para. 15</CitationSubRef>
repealed (19.7.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="c1kq6grw3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
,
<CitationSubRef id="c1kq6grw3-00006" CitationRef="c1kq6grw3-00005" SectionRef="schedule-27-part-2-8" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/2/8" Operative="true">Sch. 27 Pt. 2(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-96e1df48eadb29d19db370cfd0a93ff0" Type="F">
<Para>
<Text>
<CitationSubRef id="c1m2afyg3-00004" SectionRef="schedule-3-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/3/paragraph/9">Sch. 3 para. 9</CitationSubRef>
repealed (31.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/2" id="c1m2afyg3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="2" Title="Statute Law (Repeals) Act 2013">Statute Law (Repeals) Act 2013 (c. 2)</Citation>
,
<CitationSubRef id="c1m2afyg3-00006" CitationRef="c1m2afyg3-00005" SectionRef="section-3-2" URI="http://www.legislation.gov.uk/id/ukpga/2013/2/section/3/2">s. 3(2)</CitationSubRef>
,
<CitationSubRef id="c1m2afyg3-00007" CitationRef="c1m2afyg3-00005" SectionRef="schedule-1-part-10" URI="http://www.legislation.gov.uk/id/ukpga/2013/2/schedule/1/part/10" Operative="true">Sch. 1 Pt. 10</CitationSubRef>
Group 1
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>