Finance (No. 2) Act 2015

This adran has no associated Nodiadau Esboniadol

25U.K.In section 340 (group transfers and transfers of insurance business: transfer at notional carrying value), in subsection (6)—

(a)omit paragraph (a), and

(b)in paragraph (c), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”.