Part IIIncome Tax, Corporation Tax and Capital Gains Tax
Chapter IGeneral
Chargeable gains
90Insurance: 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.