Version Superseded: 17/07/2012
Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: Structural assets is up to date with all changes known to be in force on or before 01 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.
7U.K.In section 83XA of FA 1989 (structural assets), omit—
(a)subsections (10) and (11), and
(b)in subsection (15), “or (10)”.
8(1)In section 431(2) of ICTA (interpretative provisions relating to insurance companies), in the definition of “free assets amount”, after “long-term business” insert “ , other than any structural assets (within the meaning of section 83XA of the Finance Act 1989), ”.U.K.
(2)The amendment made by sub-paragraph (1) has effect for periods of account beginning on or after 1 January 2007.
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