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

[F2 9A U.K. In section 211(1), the reference to [F3 an insurance business transfer scheme] 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).]]

Textual Amendments

F2 Sch. 7B para. 9A inserted (with effect in accordance with s. 53(2) of the amending Act) by Finance Act 1995 (c. 4), Sch. 9 para. 6(2)

F3 Words in Sch. 7B para. 9A substituted (with effect in accordance with art. 72(2) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(a), 72(1)