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 2 U.K. MODIFICATIONS OF THIS ACT

Modification of section 804C (insurance companies: allocation of expenses etc in computations under [F1 section 35 of CTA 2009]) U.K.

Textual Amendments

F1 Words in Sch. 19ABA para. 9 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(3) (with Sch. 2 Pts. 1, 2)

9 In section 804C (insurance companies: allocation of expenses etc in computations under [F2 section 35 of CTA 2009]) in subsection (14) for “construed—” and paragraphs (a) and (b) substitute “construed in accordance with section 804E (interpretation of section 804C in relation to other insurance business).”.

Textual Amendments

F2 Words in Sch. 19ABA para. 9 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(2) (with Sch. 2 Pts. 1, 2)