Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

[F1 SCHEDULE 19AC U.K. Modification of Act in relation to overseas life insurance companies]

Textual Amendments

F1 Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

6A In section 431D(1), the words “carried on through a branch or agency in the United Kingdom by an overseas life insurance company” shall be treated as inserted after the words “means life assurance business”.