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)
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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)
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Omit section 102.
Modification of section 103 (interpreting sections 99 to 101 for other insurance business)
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In section 103(1) omit the words from “if” to the end.