Version Superseded: 01/10/2009
Point in time view as at 21/07/2009. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Section 444BC is up to date with all changes known to be in force on or before 13 March 2025. 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.
(1)The Treasury may by regulations make provision modifying the operation of section 444BA in relation to cases where an insurance company has, for the purpose of preparing the documents it is required to prepare for the purposes of section [F29.3 of the Prudential Sourcebook (Insurers)], applied for any period an accounting method described in paragraph 52 or 53 of Schedule 9A to the M1Companies Act 1985 (accounting on a non-annual basis).
(2)Subsection (5) of section 444BB applies for the purposes of this section as it applies for the purposes of that section.]
Textual Amendments
F1Ss. 444BA-444BD and preceding cross-heading inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 166, Sch. 32 para. 1
F2Words in s. 444BC(1) substituted (1.12.2001 with effect in accordance with arts. 1(2)(a), 30(9) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 30(5)
Marginal Citations
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