Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

[F1 SCHEDULE 19AC U.K. Modification of Act in relation to overseas life insurance companies]

Textual Amendments

F1 Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

11C In sections 444A(1) and 460(10A), the references to [F2 an insurance business transfer scheme] shall be treated as including references to a qualifying overseas transfer (within the meaning of paragraph 4A above).

Textual Amendments

F2 Words in Sch. 19AC para. 11C 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)