Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 19ABA U.K. MODIFICATION OF LIFE ASSURANCE PROVISIONS OF THE CORPORATION TAX ACTS IN RELATION TO BLAGAB GROUP REINSURERS

Part 3 U.K. MODIFICATION OF THE FINANCE ACT 1989

Modification of section 83XA (structural assets) U.K.

18 In section 83XA (structural assets) in subsection (3)) for the words from “means” to the end substitute “ means assets listed under 1 and 2 in C(II) in Article 6 of the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC) M1 ”.

Marginal Citations

M1 O.J. L374, 31.12.1991, p.7.