The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) (Amendment) Regulations 2007

Insertion of regulation 7A

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6.  After regulation 7 (modification of section 444AB of the Income and Corporation Taxes Act 1988) insert—

“Modification of section 444ABD of the Income and Corporation Taxes Act 1988

7A.  In section 444ABD(1)(b)(1), in a case where the transferor is an EEA firm or a Treaty firm, omit “line 32 of”.”

(1)

Section 444ABD was inserted by paragraph 5 of Schedule 9 to the Finance Act 2007.