Version Superseded: 17/07/2012
Point in time view as at 27/07/2010.
Finance Act 2008, Cross Heading: Overseas life assurance business is up to date with all changes known to be in force on or before 09 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.
26(1)Section 431D of ICTA (meaning of “overseas life assurance business”) is amended as follows.U.K.
(2)In subsections (2) and (4), for “Board” substitute “ Commissioners ”.
(3)In subsection (3), for “Board” substitute “ Commissioners for Her Majesty's Revenue and Customs ”.
27(1)In section 476(3) of ITTOIA 2005 (foreign policies), omit—U.K.
(a)“as a result of section 431D(1)(a) of ICTA (business with a non-UK resident policy holder)”, and
(b)“as a result of section 431D(1) of ICTA”.
(2)In consequence of sub-paragraph (1), omit paragraph 78 of Schedule 7 to FA 2007.
(3)The amendments made by this paragraph have effect as if they were made by Schedule 7 to FA 2007 (see section 38(2) of that Act).
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