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The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999
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- UK Statutory Instruments
- 1999 No. 498
- Regulation 11
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Modification of section 213 of the Taxation of Chargeable Gains Act 1992
11.—(1) Section 213 of the Taxation of Chargeable Gains Act 1992(1) shall be modified as follows.
(2) In subsection (1A) for the words from “which” to the end there shall be substituted the words “which are referable to basic life assurance and general annuity business”.
(1)
1992 c. 12; section 213(1A) was inserted by section 91(4) of the Finance Act 1993.
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