Corporation Tax Act 2009

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149(1)Amend section 444AECB (parts of transfer scheme arrangements: Case I advantage transferor) as follows.U.K.

(2)In subsection (1)—

(a)for “Case I advantage” substitute “ life assurance trade profits advantage ”, and

(b)in paragraphs (a) and (b) for “Case I” substitute “ section 35 ”.

(3)In subsection (2)—

(a)for “Case I profits” substitute “ section 35 profits ”,

(b)for “Case I losses” substitute “ section 35 losses ”, and

(c)for “Case I advantage” substitute “ life assurance trade profits advantage ”.

(4)In subsection (3)—

(a)for “a Case I advantage” substitute “ a life assurance trade profits advantage ”,

(b)for “the Case I advantage” substitute “ the advantage ”, and

(c)in paragraphs (a) and (b) for “Case I” substitute “ section 35 ”.

(5)In subsection (5)—

(a)for “a Case I advantage” substitute “ a life assurance trade profits advantage ”, and

(b)for “the Case I advantage” substitute “ the advantage ”.

(6)In subsection (6) for “Case I”, in both places where it occurs, substitute “ section 35 ”.

(7)In the title for “Case I” substitute “ life assurance trade profits ”.