http://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/5Finance Act 2004An 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.texttext/xmlenStatute Law Database2024-05-28Expert Participation2024-04-06SCHEDULESSCHEDULE 7Insurance companies etcTransfers of businessF15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .