Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 33 U.K. Insurance companies

Meaning of “period of account” U.K.

29 U.K. In section 431(2) of the Taxes Act 1988 (interpretative provisions relating to insurance companies), after the definition of “periodical return” insert—

““period of account” means the period covered by a periodical return;”.