Part II Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Chargeable gains

90 Insurance: transfers of business.

1

In section 211 of the Taxation of Chargeable Gains Act 1992 (insurance: transfers of business) in subsection (2)(b) for “(c)” there shall be substituted “ (b) ”.

2

This section shall apply in relation to transfers made on or after 17th July 1992.