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Textual Amendments
F1Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11
11(1)In section 213(4), the words “ in the United Kingdom through a branch or agency ”shall be treated as inserted after the words “long term business”.U.K.
[F2(1A)In section 213(5), the reference to a transfer of the whole or part of a company’s long term business in accordance with a scheme sanctioned by a court under Part I of Schedule 2C to the Insurance Companies Act 1982 shall be treated as including a reference to any qualifying overseas transfer (within the meaning of paragraph 4A of Schedule 19AC to the Taxes Act).]
(2)This paragraph shall apply in relation to events occurring in accounting periods beginning after 31st December 1992.]
Textual Amendments
F2Sch. 7B para. 11(1A) inserted (with effect in accordance with s. 53(2) of the amending Act) by Finance Act 1995 (c. 4), Sch. 9 para. 6(3)