SCHEDULES

SCHEDULE 19ABAMODIFICATION OF LIFE ASSURANCE PROVISIONS OF THE CORPORATION TAX ACTS IN RELATION TO BLAGAB GROUP REINSURERS

Part 4Modification of Part 2 of TIOPA 2010 (double taxation relief)

26

TIOPA 2010 shall have effect with the following modifications.

Modification of section 102 (interpreting sections 99 to 101 for life assurance or gross roll-up business)

27

Omit section 102.

Modification of section 103 (interpreting sections 99 to 101 for other insurance business)

28

In section 103(1) omit the words from “if” to the end.