Version Superseded: 19/07/2007
Point in time view as at 30/11/2003. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 22.
22Where, in an accounting period, an insurance company (within the meaning of Chapter 1 of Part 12 of the Taxes Act 1988)—
(a)carries on life assurance business, and
(b)qualifies as a small or medium-sized enterprise,
Parts 2 and 3 of this Schedule apply to that company as if it did not qualify as such an enterprise in that period.
Commencement Information
I1Sch. 13 has effect in relation to expenditure incurred on or after 22.4.2003 by The Finance Act 2002, Schedule 13 (Appointed Day) Order 2003 (S.I. 2003/1472), art. 2 (with para. 28(1))
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