- 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.
4.In section 12 (basis of, and periods for, assessment), in...
5.(1) Modify section 76 (expenses of insurance companies) as follows....
6.(1) Modify section 431(2) (interpretative provisions relating to insurance companies)...
7.In section 431D (meaning of “overseas life assurance business”), in...
8.(1) Modify section 432A (apportionment of income and gains) as...
9.(1) Modify section 432B (apportionment of receipts brought into account)...
10.After section 434A (computation of losses and limitation on relief)...
11.(1) Modify section 440 (transfers of assets etc) as follows....
13.In section 440B (modifications where tax charged under Case I...
14.In section 442A (taxation of investment return where risk reinsured)...
15.In section 444AC (transfers of business: excess of assets or...
16.In section 444AL (interpretation of sections 444AF to 444AK), in...
17.In section 460(10A) (exemption from tax in respect of life...
20.In section 82 (calculation of profits: bonuses etc), in subsection...
21.In section 82A (calculation of profits: policy holders’ tax), in...
22.(1) Modify section 83 (receipts to be taken into account)...
24.(1) Modify section 83A (meaning of “brought into account”), as...
25.In section 88 (corporation tax: policy holders’ fraction of profits),...
26.(1) Modify section 89 (policy holders’ share of profits) as...
27.Modification of the Taxation of Chargeable Gains Act 1992
28.In section 10B (non-resident company with United Kingdom permanent establishment),...
29.In section 185 (deemed disposal of assets on company ceasing...
30.In section 212 (annual deemed disposal of holdings of unit...
31.In section 213 (spreading of gains and losses under section...
32.In Schedule 7A (restriction on set-off of pre-entry losses), after...
39.In Schedule 22, in paragraph 10 (application of paragraphs 8...
41.In Schedule 29, in paragraph 89 (transfer of life assurance...
42.Modification of the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995
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