The Life Assurance (Apportionment of Receipts of Participating Funds) (Applicable Percentage) (Amendment) Order 1990 No. 2546

Statutory Instruments

1990 No. 2546

INCOME TAX

The Life Assurance (Apportionment of Receipts of Participating Funds) (Applicable Percentage) (Amendment) Order 1990

Made

12th December 1990

Laid before the House of Commons

14th December 1990

Coming into force

4th January 1991

The Treasury, in exercise of the power conferred on them by section 432E(4) of the Income and Corporation Taxes Act 1988(1), hereby make the following Order:

(1)

1988 c. 1; section 432E was inserted by paragraph 4 of Schedule 6 to the Finance Act 1990 (c. 29).