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The Tax Law Rewrite Acts (Amendment) Order 2013
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- UK Statutory Instruments
- 2013 No. 463
- Article 7
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Finance Act 1994
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7.—(1) Section 227B of the Finance Act 1994(1) (transfer of underwriting business without change of ownership) is amended as follows.
(2) In subsection (2)—
(a)for “Section 343 of the Taxes Act 1988 (company reconstructions without a change of ownership)” substitute “Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership)”,
(b)in paragraph (a), for “the trade mentioned in that section” substitute “the transferred trade referred to in that Chapter(2)”, and
(c)in paragraph (c), for “subsections (8) to (10) and (12)” substitute “sections 951 and 952”.
(1)
1994 c. 9. Section 227B was inserted into the Finance Act 1994 by section 43(1) of the Finance Act 2007 (c. 3).
(2)
Section 940B of the Corporation Tax Act 2010, in Chapter 1 of Part 22 of that Act, defines “the transferred trade”. That section was renumbered by paragraph 3(1)(b) of Schedule 5 to the Finance Act 2011 (c. 11).
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