Yn ddilys o 01/04/2010
Part 4 U.K.Modification of Part 2 of TIOPA 2010 (double taxation relief)
26TIOPA 2010 shall have effect with the following modifications.
Modification of section 102 (interpreting sections 99 to 101 for life assurance or gross roll-up business)U.K.
27Omit section 102.
Modification of section 103 (interpreting sections 99 to 101 for other insurance business)U.K.
28In section 103(1) omit the words from “if” to the end.