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Income and Corporation Taxes Act 1988
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Income and Corporation Taxes Act 1988, Section 444ABD is up to date with all changes known to be in force on or before 18 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 19/07/2007
[F1444ABDTransferor's period of account including transferU.K.
(1)Any profits representing the amount by which—
(a)the value of the liabilities transferred by an insurance business transfer scheme, exceeds
(b)the value of the assets transferred by the insurance business transfer scheme shown (or treated as shown) in line 32 of the periodical return of the transferor for the period of account of the transferor including the transfer date,
are to be taken into account as profits of that period of account.
(2)See section 444AA for the meaning of “the transfer date” in this section.]
Textual Amendments
F1S. 444ABD inserted (with effect in accordance with Sch. 9 para. 17(4) of the amending Act) by Finance Act 2007 (c. 11), Sch. 9 para. 5
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