- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2007
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Changes over time for: Paragraph 13
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- 19/07/2007- Amendment
- 06/04/2009
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Finance Act 2007, Paragraph 13 is up to date with all changes known to be in force on or before 03 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.
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13(1)Paragraph 16 of Schedule 7 to FA 1991 (transitional relief for old general annuity contracts) is amended as follows.U.K.
(2)In sub-paragraph (7), in the definition of “old annuity contract”, insert at the end “ (including one forming part of the business transferred to another insurance company by an insurance business transfer scheme) ”.
(3)After that sub-paragraph insert—
“(8)Where—
(a)business is transferred to an insurance company by an insurance business transfer scheme during an accounting period of the company, and
(b)the business transferred consists of or includes old annuity contracts (“the transferred contracts”),
the reference in the definition of R1 in sub-paragraph (2) above to the company's opening liabilities for the accounting period is, in relation to the transferred contracts, a reference to the company's liabilities in respect of the transferred contracts immediately after the transfer.”
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