- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6(1)Section 444AA of ICTA is amended as follows.
(2)At the end insert—
“(7)Where this section applies in relation to a transfer in a case in which the transferor continues, after the transfer, to carry on insurance business which is not long-term business—
(a)references in this section to the last period covered by a periodical return (or deemed periodical return) of the transferor shall be taken to be references to the last period covered by a periodical return (or deemed periodical return) of the transferor containing entries relating to long-term business;
(b)subsection (4) above is to be read as if after “other than” there were inserted “the purposes of sections 444BA to 444BD and”.”.
(3)The amendment made by this paragraph has effect in relation to insurance business transfer schemes (within the meaning given by section 444AA(6) of ICTA) taking place on or after 30th June 2005.
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