SCHEDULES
F1 SCHEDULE 7BModification of Act in relation to overseas life insurance companies
14
(1)
In section 228(6)(b), the words “
section 11(2)(b), (c) or (d) of the Taxes Act
”
shall be treated as substituted for the words “section 10(3)”.
(2)
This paragraph shall apply in relation to acquisitions made in chargeable periods beginning after 31st December 1992.