Income and Corporation Taxes Act 1988

Valid from 27/12/2007

Modification of section 83XA (structural assets)U.K.

18In section 83XA (structural assets) in subsection (3)) for the words from “means” to the end substitute “ means assets listed under 1 and 2 in C(II) in Article 6 of the Council Directive of 19th December 1991 on the annual accounts and consolidated accounts of insurance undertakings (No. 91/674/EEC) M1.

Marginal Citations

M1O.J. L374, 31.12.1991, p.7.