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Finance Act 2003

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Changes over time for: Paragraph 25

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Version Superseded: 06/01/2006

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Point in time view as at 10/07/2003.

Changes to legislation:

Finance Act 2003, Paragraph 25 is up to date with all changes known to be in force on or before 25 February 2025. 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

25U.K.In section 431(2) of the Taxes Act 1988 (interpretative provisions relating to insurance companies), after the definition of “insurance company” insert—

investment reserve”, in relation to an insurance company, means the excess of the value of the assets of the company’s long-term business over the aggregate of—

(a)the value of the liabilities of that business, and

(b)any money debts (within the meaning of Chapter 2 of Part 4 of the Finance Act 1996) of the company not within paragraph (a) above which are owed in respect of that business;.

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