There are currently no known outstanding effects for the Finance Act 2012, Paragraph 77.
77(1)Section 171C (elections under s.171A: insurance companies) is amended as follows.U.K.
(2)In subsection (2), for “section 440(3) of the Taxes Act” substitute “ section 118 of the Finance Act 2012 ”.
(3)In subsection (3)(b), for “part of that company's long-term insurance fund” substitute “ held for the purposes of the company's long-term business ”.
(4)In subsection (4), for the words from “as arising” to the end substitute “ for the purposes of section 210A (ring-fencing of losses) as a non-BLAGAB chargeable gain or (as the case may be) a non-BLAGAB allowable loss ”.
(5)Omit subsection (5).
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