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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- SCHEDULE 33
- Amendment of section 76...
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Changes over time for: Cross Heading: Amendment of section 76 of Taxes Act
Version Superseded: 17/07/2012
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- 29/04/1996- Amendment
- 21/07/2009
Point in time - 17/07/2012- Amendment
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Point in time view as at 21/07/2009.
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There are currently no known outstanding effects for the Finance Act 1996, Cross Heading: Amendment of section 76 of Taxes Act.
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Amendment of section 76 of Taxes ActU.K.
1(1)In section 76 of the Taxes Act 1988 (management expenses of companies carrying on life assurance business), after subsection (5) there shall be inserted the following subsection—U.K.
“(5A)In the preceding provisions of this section references to life assurance business and references to basic life assurance and general annuity business shall be deemed, in each case, to include references to capital redemption business.”
(2)In subsection (6) of that section, at the end there shall be inserted “or to any capital redemption business carried on by the company at or through that branch or agency.”
(3)In subsection (8) of that section, before the definition of “investment business” there shall be inserted the following definition—
““capital redemption business” means any capital redemption business, within the meaning of section 458, which is business to which that section applies;”.
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