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Finance Act 2007

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Version Superseded: 17/07/2012

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5U.K.In ICTA, after section 444ABC (inserted by paragraph 4) insert—

“444ABDTransferor's period of account including transfer

(1)Any profits representing the amount by which—

(a)the value of the liabilities transferred by an insurance business transfer scheme, exceeds

(b)the value of the assets transferred by the insurance business transfer scheme shown (or treated as shown) in line 32 of the periodical return of the transferor for the period of account of the transferor including the transfer date,

are to be taken into account as profits of that period of account.

(2)See section 444AA for the meaning of “the transfer date” in this section.”

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