No versions valid at: 28/09/2004
Point in time view as at 28/09/2004. This version of this cross heading contains provisions that are not valid for this point in time.
Income and Corporation Taxes Act 1988, Cross Heading: Modification of section 444ABD (transferor's period of account including transfer) is up to date with all changes known to be in force on or before 13 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 12/08/2008
8C(1)Modify section 444ABD (transferor's period of account including transfer) as follows.
(2)In subsection (1) for paragraphs (a) and (b) substitute—
“(a)the value of the liabilities transferred by the insurance business transfer scheme (but excluding those which arise from deposit back arrangements), exceeds
(b)the value, immediately before the transfer, of the assets transferred by the insurance business transfer scheme,”.
(3)In subsection (1E) for “amount” (in the first place) substitute “ value ”.
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