PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
CHAPTER I INSURANCE COMPANIES, UNDERWRITERS AND CAPITAL REDEMPTION BUSINESS
F10Surpluses of mutual and former mutual businesses
Annotations:
Amendments (Textual)
444AFDemutualisation surplus: life assurance business
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
444AGSection 444AF: “demutualisation transfer surplus”
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
444AHModification of section 444AG etc for F3gross roll-up businesses
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
444AISection 444AF: “reduction in company's unappropriated surplus”
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
444AJSections 444AF and 444AK: “relevant receipts reduction”
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
444AKF7Mutual surplus: gross roll-up business
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
444ALInterpretation of sections 444AF to 444AK
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 444AF-444AL and preceding cross-heading inserted (with effect in accordance with Sch. 11 para. 5(2)-(14) of the amending Act) by Finance Act 2006 (c. 25), Sch. 11 para. 5(1)