Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 7B U.K. Modification of Act in relation to overseas life insurance companies

Textual Amendments

F1 Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11

5 (1) In section 140A(2), the words “ section 11(2)(b), (c) or (d) of the Taxes Act ” shall be treated as substituted for the words “section 10(3)”. U.K.

(2) This paragraph shall apply in relation to transfers taking place in accounting periods of company B beginning after 31st December 1992.]