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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 9
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Modification of section 44 of the Finance Act 1989
9.—(1) Section 44 of the Finance Act 1989 shall be modified as follows.
(2) After subsection (12) there shall be inserted the following subsection–
“(12A) In subsection (12) above “life assurance business” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.”
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