Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Valid from 27/12/2007

SCHEDULE 19ABA U.K. MODIFICATION OF LIFE ASSURANCE PROVISIONS OF THE CORPORATION TAX ACTS IN RELATION TO BLAGAB GROUP REINSURERS

Valid from 01/04/2010

Part 4 U.K. Modification 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) U.K.

27 Omit section 102.

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

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