- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
14.—(1) Amend section 12 (basis of, and periods for, assessment)(1), as follows.
(2) In subsection (7A) for the words from “there” to “1982” substitute “an insurance business transfer scheme has effect to transfer from a company to another person business which consists of the effecting or carrying out of contracts of long-term insurance”.
(3) After subsection (7A) insert—
“(7B) In subsection (7A) above—
“contracts of long-term insurance” means contracts which fall within Part II of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001; and
“insurance business transfer scheme” means a scheme falling within section 105 of the Financial Services and Markets Act 2000 and—
includes an excluded scheme falling within Case 2, 3 or 4 of subsection (3) of that section, but
does not include a scheme for the transfer of business carried on by one or members or former underwriting members of Lloyd's.”.
(4) This Article has effect in relation to any transfer under a scheme falling within section 105 of the Financial Services and Markets Act 2000, including an excluded scheme falling within Case 2, 3 or 4 of subsection (3) of that section.
Section 12 was relevantly amended by paragraph 3 of Schedule 9 to the Finance Act 1990 and paragraph 1(1) and (2)(a) of Schedule 9 to the Finance Act 1995.
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