Income and Corporation Taxes Act 1988

Insurance companies: generalU.K.

431 Interpretative provisions relating to insurance companies.U.K.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 431 omitted (with effect in accordance with s. 148(1) of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 11 (with Sch. 17) (subject to an amendment (1.4.2013) by Financial Services Act 2012 (c. 21), s. 58(5); S.I. 2013/423, art. 3, Sch.)

[F2431ZAElection that assets not be foreign business assetsU.K.

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Textual Amendments

F2S. 431ZA inserted (with effect in accordance with Sch. 17 para. 10(6)(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 17 para. 10(2)

F3S. 431ZA omitted (with effect in accordance with s. 148(1) of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 12 (with Sch. 17)

[F4431A Amendment of Chapter etcU.K.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F5S. 431A omitted (with effect in accordance with s. 148(1) of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 13 (with Sch. 17)

[F6431AA Relevant benefits for purposes of section 431(4)(d) and (e).U.K.

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Textual Amendments

F6S. 431AA inserted (with application in accordance with s. 143(5) of the amending Act) by Finance Act 1994 (c. 9), s. 143(4)

F7S. 431AA repealed (with effect in accordance with Sch. 8 para. 57 of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2