Finance Act 1993

(8) Insurance companies

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Section 432A(10).
1992 c. 12.	The Taxation of Chargeable Gains Act 1992.	In section 212— (a) in subsection (2), the words from “and in relation to” onwards; (b) subsections (3), (4), (6) and (8). Section 213(9). Section 214(3) to (5).

Chapter

Short title

Extent of repeal

1988 c. 1.

The Income and Corporation Taxes Act 1988.

Section 432A(10).

1992 c. 12.

The Taxation of Chargeable Gains Act 1992.

In section 212—

(a) in subsection (2), the words from “and in relation to” onwards;

(b) subsections (3), (4), (6) and (8).

Section 213(9).

Section 214(3) to (5).

The repeal of section 212(8) of the Taxation of Chargeable Gains Act 1992 has effect, in accordance with section 91(1) of this Act, in relation to the accounting periods mentioned in section 212(8), and the other repeals have effect in relation to accounting periods beginning on or after 1st January 1993.