Version Superseded: 17/07/2012
Point in time view as at 06/04/2010.
Finance Act 2007, Cross Heading: Repeal of section 444AD is up to date with all changes known to be in force on or before 06 March 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.
7(1)In ICTA, omit section 444AD (transfers of business: modification of section 83(2B) of FA 1989).U.K.
(2)In section 83YA(7) of FA 1989 (changes in value of assets brought into account: transfer-in amount), for the words after “if” substitute “a transfer takes place in the following period of account; and the amount of the transfer-in amount for the previous period of account is any amount by which—
(a)the fair value of such of the assets of the long-term insurance fund of the company immediately after the transfer as were assets of the transferor's long-term insurance fund immediately before the transfer, exceeds
(b)the amount of any business transfer-in brought into account in accordance with section 83(2)(e) in relation to the transfer.”
Commencement Information
I1Sch. 9 para. 7 has effect as specified by Finance Act 2007 (Schedule 9) Order 2008 (S.I. 2008/379), art. 2
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