
Print Options
PrintThe Whole
Instrument
PrintThis
Section
only
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Amendment of regulation 43A (modifications of section 255 of the Capital Allowances Act 2001)
This section has no associated Explanatory Memorandum
13.—(1) Regulation 43A (modifications of section 255 of the Capital Allowances Act 2001)() is amended as follows.
(2) In paragraph (1) for “life or endowment” substitute “long-term”.
(3) For paragraph (2) substitute—
“(2) In subsection (1)—
(a)for “basic life assurance and general annuity business” substitute “taxable basic life assurance and general annuity business, tax exempt basic life assurance and general annuity business”, and
(b)for “and PHI business” substitute “, taxable PHI business and tax exempt PHI business”.”.
Back to top