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5.—(1) In ICTA, section 444BC(1)(1) (insurance companies: modification of rules about equalisation reserves for general business, etc): substitute as follows for everything from “paragraph 52” to “1985”—
“paragraphs 57 to 59 in Section E of Part 2 of Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008(2)”.
(2) In—
(a)ICTA, section 755B(2)(a)(3) (amendment of return where general insurance business of foreign company accounted for on non-annual basis), and
(b)FA 1998, Schedule 18, Part 10, paragraph 85(1), first indent(4) (company tax returns: non-annual accounting of general insurance business):
substitute as follows for everything from “paragraph 52” to “1985”—
“paragraph 58 in Section E of Part 2 of Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008”.
(3) In ICTA, section 755B(2)(b): substitute “58” for “52”.
(4) In ICTA, section 755B(4): substitute “58 of Schedule 3 to those Regulations” for everything from “52” to “1985”.
Section 444BC(1) was inserted by the Finance Act 1996 (c. 8), Schedule 32, paragraph 1 and amended by S.I. 2001/3629.
S.I. 2008/410, to which there are amendments not relevant to this Order.
Sections 755B(2) and 755B(4) were inserted by the Finance Act 1998 (c. 36), Schedule 17, paragraph 14.
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