http://www.legislation.gov.uk/ukpga/1988/1/section/440Income and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES CHAPTER I INSURANCE COMPANIES, UNDERWRITERS AND CAPITAL REDEMPTION BUSINESS<Addition ChangeId="d29p14084" CommentaryRef="c22771511">Miscellaneous provisions relating to life assurance business</Addition> Transfers of assets etc.440. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 440 omitted (with effect in accordance with s. 148(1) of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 36 (with Sch. 17)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))
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<Number>PART XII</Number>
<Title> SPECIAL CLASSES OF COMPANIES AND BUSINESSES</Title>
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<Title> INSURANCE COMPANIES, UNDERWRITERS AND CAPITAL REDEMPTION BUSINESS</Title>
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omitted (with effect in accordance with s. 148(1) of the repealing Act) by virtue of
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,
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<Text>
Cross-heading before s. 434 inserted (with effect in accordance with
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of the amending Act) by
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