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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
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Meaning of “brought into account”
57.—(1) In section 83A(2) (meaning of “brought into account”)(1)—
(a)in paragraph (a) for “the Insurance Companies Act 1982” substitute “Chapter 9 of the Prudential Sourcebook (Insurers)”;
(b)in paragraph (b) for “under that Act” substitute “under that Chapter”;
(c)for the words from “Paragraph (b)” to the end substitute “In paragraph (a) “the Prudential Sourcebook (Insurers)” means the Interim Prudential Sourcebook for Insurers made by the Financial Services Authority under the Financial Services and Markets Act 2000.”.
(2) This Article has effect in relation to periods of account ending on or after 1st December 2001.
(1)
Section 83A(2) was amended by paragraph 6(2) of Schedule 31 to the Finance Act 1996.
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