SCHEDULES

SCHEDULE 12 U.K. Leasing arrangements: finance leases and loans

Part III U.K. Insurance companies

Companies carrying on life assurance business U.K.

19 F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3 (5) In this paragraph “life assurance business” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.]

Textual Amendments

F1 Sch. 12 para. 19(1)-(3) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 4(4)(c), Sch. 27 Pt. 2(10)

F2 Sch. 12 para. 19(4) omitted (with effect in accordance with Sch. 17 para. 17(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 17(11)(d)

F3 Sch. 12 para. 19(5) added (23.3.1999) by S.I. 1999/498, reg. 16(2)