Version Superseded: 17/07/2012
Point in time view as at 06/04/2010.
Finance Act 2007, Paragraph 7 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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