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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 4
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Modifications of section 76 of the Taxes Act
4.—(1) Section 76(1) of the Taxes Act shall be modified as follows.
(2) Subsection (5A) shall be omitted.
(3) In subsection (6) the words from “or to any” to the end shall be omitted.
(4) In subsection (8) the definition of “capital redemption business” shall be omitted.
(1)
Section 76 was amended by section 87(2) of the Finance Act 1989 (c. 26), section 44(3) of, and paragraph 1 of Schedule 7 to, the Finance Act 1990 (c. 29), paragraph 1 of Schedule 7 and Part V of Schedule 19 to the Finance Act 1991, paragraph 7 of Schedule 8 to the Finance Act 1995 (c. 4), and paragraph 1 of Schedule 31, and paragraph 1 of Schedule 33, to the Finance Act 1996.
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