Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Valid from 27/12/2007

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

Part 2 U.K. MODIFICATIONS OF THIS ACT

Modification of section 432B (apportionment of receipts brought into account) U.K.

5 (1) Modify section 432B (apportionment of receipts brought into account) as follows.

(2) In subsection (1) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.

(3) In subsection (2) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.

(4) Omit subsection (3).