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Income and Corporation Taxes Act 1988

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Changes over time for: Section 444ABA

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Version Superseded: 16/12/2010

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Point in time view as at 19/02/2008. This version of this provision has been superseded. Help about Status

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Income and Corporation Taxes Act 1988, Section 444ABA is up to date with all changes known to be in force on or before 29 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F2[F3444ABARelevant non-transferred assetsU.K.

(1)For the purposes of section 444AB the relevant amount in relation to assets that are relevant non-transferred assets is—

where—

FVA is the fair value of the assets on the transfer date, and

[F4BTO is the lesser of ABTO and AL13, where—

(a)

ABTO is any amount brought into account in respect of the assets as a business transfer-out and shown (or treated as shown) in line 32 of Form 40 in the periodical return of the transferor for the period of account of the transferor including the transfer date, and

(b)

AL13 is any positive amount shown (or treated as shown) in line 13 of Form 14 in the periodical return for the last period of account of the transferor ending before the transfer date.

(2)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)See section 444AA for the meaning of “the transfer date”F6. . . in this section.]]]

Textual Amendments

F2S. 444ABA inserted (with effect in accordance with Sch. 7 para. 3(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 7 para. 3(1)

F3Ss. 444AB-444ABC substituted for ss. 444AB, 444ABA (with effect in accordance with Sch. 9 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 9 para. 4(1); S.I. 2008/379, art. 2

F4Words in s. 444ABA(1) substituted (19.2.2008 with effect in accordance with art. 1(4) of the amending S.I.) by The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), arts. 1(1), 12(2)(b)

F5S. 444ABA(2)-(6) omitted (19.2.2008 with effect in accordance with art. 1(4) of the repealing S.I.) by virtue of The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), arts. 1(1), 12(3)

F6Words in s. 444ABA(7) omitted (19.2.2008 with effect in accordance with art. 1(4) of the repealing S.I.) by virtue of The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), arts. 1(1), 12(4)

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