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Finance Act 2007

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Changes to legislation:

Finance Act 2007, Paragraph 1 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

1F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(2)In consequence of sub-paragraph (1), omit—

(a)the definition of “insurance business transfer scheme” in section 12(7B) of ICTA,

(b)section 444AB(11) of that Act (as originally enacted),

(c)in section 444AC(11) of that Act (as originally enacted), the definition of “insurance business transfer scheme”,

(d)section 460(10B) of that Act,

(e)the definition of “insurance business transfer scheme” in paragraph 12(9) of Schedule 9 to FA 1996,

(f)section 560(5)(b) of CAA 2001,

F2(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In section 66 of FA 2002 (election to continue postponement of mark to market)—

(a)in subsection (4)(a), for “a transfer” substitute “ an insurance business transfer ”,

(b)in subsection (5), omit the definition of “transfer scheme”, and

(c)omit subsections (6) and (7).

F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 9 para. 1(2)(g)(h) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F4Sch. 9 para. 1(5) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

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