Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2007

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Transfer schemes: old reinsurance business

15In paragraph 57 of Schedule 8 to FA 1995 (application of provisions made by that Schedule), after sub-paragraph (2) (which disapplies section 442A of ICTA in relation to the reinsurance of policies and contracts made and reinsured before 29th November 1994) insert—

“(3)Where business consisting of or including an arrangement for the reinsurance of a policy or contract made before 29th November 1994 which was effected before that date has been transferred by an insurance business transfer scheme sub-paragraph (2) has effect in relation to the transferee.”

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