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Corporation Tax Act 2009
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Changes over time for: Section 636
Version Superseded: 17/07/2012
Alternative versions:
- 01/04/2009- Amendment
- 21/07/2009
Point in time - 17/07/2012- Amendment
- 01/01/2016- Amendment
Status:
Point in time view as at 21/07/2009. This version of this provision has been superseded.
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Corporation Tax Act 2009, Section 636 is up to date with all changes known to be in force on or before 02 December 2024. 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.
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636Modifications of Chapter 5U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Chapter 5 (continuity of treatment on transfers within groups) has effect in relation to insurance companies with the following modifications.
(2)Section 625(1)(a) (which sets out one of the conditions for that section to apply) has effect as if for “section 626(2)” there were substituted “section 626(2), (2A) or (2B)”.
(3)Section 626 (transactions to which section 625 applies) has effect as if after subsection (2) there were inserted—
“(2A)A transaction is within this subsection if it is a transfer between two companies of business consisting of the effecting or carrying out of contracts of long-term insurance which has effect under an insurance business transfer scheme.
(2B)A transaction is within this subsection if it is a transfer between two companies which is a qualifying overseas transfer.”
(4)Section 625 (group member replacing another as party to derivative contract) does not apply as a result of a transaction or series of transactions within section 626(2) or (3) in relation to a transfer of an asset, or of rights or duties under or an interest in an asset, if the asset was within one of the categories set out in section 440(4)(a), (d) and (e) of ICTA (assets held for certain categories of long-term business)—
(a)immediately before the transfer, or
(b)immediately after it.
(5)Section 625 does not apply as a result of a transaction within section 626(2A) or (2B) in relation to a transfer of an asset, or of rights or duties under or an interest in an asset, if the asset—
(a)was within one of the categories set out in section 440(4) of ICTA (transfer of assets etc) immediately before the transfer, and
(b)is not within that category immediately after it.
(6)Subsection (7) applies for the purposes of subsection (5) if one of the companies is an overseas life insurance company.
(7)An asset is taken to be within the same category both immediately before the transfer and immediately after it if the asset—
(a)was within one category immediately before the transfer, and
(b)is within the corresponding category immediately after it.
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