- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
55(1)Subject to sub-paragraphs (2) and (3) below, the amendments made by the following provisions of this Schedule have effect in relation to accounting periods beginning on or after 1st November 1994—
paragraph 1 so far as relating to the definition of “overseas life assurance business”,
paragraph 2 so far as relating to sections 431D and 431E of the Taxes Act 1988,
paragraphs 3, 25, 30 to 33, 37, 38 and 45(1) and (3),
paragraph 46 so far as relating to paragraph 11A of Schedule 19AC to the Taxes Act 1988, and
paragraphs 48 and 50.
(2)Where the policy or contract for any life assurance business was made before 1st November 1994, the amendments made by this Schedule (and the repeals consequential on those amendments) shall not have effect for determining whether the business is overseas life assurance business.
(3)Where the policy or contract for any life assurance business effected by a company resident in the United Kingdom at or through a branch or agency outside the United Kingdom was made before 29th November 1994, subsections (2) to (8) of section 431D of the Taxes Act 1988 shall not have effect for determining whether the business is overseas life assurance business.
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