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Corporation Tax Act 2009

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725(1)Amend Schedule 7 (insurance business: gross roll-up business etc) as follows.U.K.

(2)In paragraph 85—

(a)in sub-paragraph (1) omit “(a “Case VI loss”)” and “(a “Case I loss”)”, and

(b)in sub-paragraph (2)—

(i)for “Case VI losses” substitute “ losses so treated ”, and

(ii)for “Case I losses” substitute “ losses of the transferee ”.

(3)For the italic cross-heading before paragraph 85 substitute “ Losses transferred under section 444AZA ”.

(4)In paragraph 86(4) and (5) for “Case VI” substitute “ gross roll-up business ”.

(5)For the italic cross-heading before paragraph 86 substitute “ Losses transferred under section 444AZB ”.

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