There are currently no known outstanding effects for the Finance Act 1994, Paragraph 4.
4(1)After subsection (4) of section 177 of the 1993 Act (reinsurance to close) there shall be inserted the following subsection—U.K.
“(5)This section also applies in any case where the member to whom the premium is payable is a corporate member within the meaning of Chapter V of Part IV of the Finance Act 1994.”
(2)This paragraph has effect for the underwriting year 1993 and subsequent underwriting years.
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