Version Superseded: 17/07/2012
Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: Repeal of obsolete provisions 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.
5(1)Omit—U.K.
(a)section 462(3) and (4) (tax exempt business: insurances made in 1984-85), and
(b)section 462A (election relating to profits attributable to pre-1991 contracts expressed not to be part of tax exempt business).
(2)In section 462(1), for “subsections (2) to (4)” substitute “ subsection (2) ”.
(3)In consequence of sub-paragraph (1), omit—
(a)paragraph 2 of Schedule 9 to FA 1991,
(b)paragraph 9 of Schedule 9 to F(No.2)A 1992, and
(c)section 45(4) and (5) of FA 2007.
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