10AAIn section 440(2)(a), the reference to [F1an insurance business transfer scheme] shall be treated as including a reference to a qualifying overseas transfer (within the meaning of paragraph 4A above).
Textual Amendments
F1Words in Sch. 19AC para. 10AA substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending Order) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 49(4)