PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
C4C5C6CHAPTER I INSURANCE COMPANIES, UNDERWRITERS AND CAPITAL REDEMPTION BUSINESS
Pt. XII Chapter I (ss. 431-458) applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 212(7)(b), 289 (with ss. 60, 101(1), 171, 201(3))
Pt. 12 Ch. 1 modified (s. 431AB treated as inserted) by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473), reg. 7A (as inserted (8.4.2004 with effect in accordance with reg. 1 of the amending S.I.) by The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004 (S.I. 2004/822), reg. 7)
F1Miscellaneous provisions relating to life assurance business
Cross-heading before s. 434 inserted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 51(4) (with Sch. 8 para. 55(2))
C2C1C3438 Pension business: exemption from tax.
1
2
M2The exemption from tax conferred by subsection (1) above shall not exclude any sums from being taken into account as receipts in computing profits or losses for any purpose of the Corporation Tax Acts.
3
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33AA
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F104
This section shall be disregarded in determining, in relation to an insurance company which is entitled to a tax credit in respect of a distribution, whether the condition in paragraph (a) or (b) of section 231(2) is satisfied.
5
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F46A
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F56B
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6C
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6D
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6E
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
F89
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Definitions in Pt. XII Chapter I (ss. 431-458) applied by Finance Act 1991 (c. 31, SIF 63:1), s. 48, Sch. 7 paras. 16(7), 18