Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 19ABA U.K. MODIFICATION OF LIFE ASSURANCE PROVISIONS OF THE CORPORATION TAX ACTS IN RELATION TO BLAGAB GROUP REINSURERS

Part 3 U.K. MODIFICATION OF THE FINANCE ACT 1989

Modification of section 85A (excess adjusted [F1 life assurance trade] profits) U.K.

Textual Amendments

F1 Words in Sch. 19ABA para. 23 cross-heading substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 282(5) (with Sch. 2 Pts. 1, 2)

23 In section 85A (excess adjusted [F2 life assurance trade] profits) in subsection (8)(a) for “Step 8” substitute “ Step 7 ”.

Textual Amendments

F2 Words in Sch. 19ABA para. 23 substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 282(4) (with Sch. 2 Pts. 1, 2)