Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 22 U.K. REMEDIATION OF CONTAMINATED LAND

Part 4 U.K. SPECIAL PROVISION FOR LIFE ASSURANCE BUSINESS

Provision in respect of “I minus E” basis U.K.

21 Paragraphs 22 to 28 apply where [F1 an insurance company is charged to tax under the I minus E basis in respect of its life assurance business for any accounting period.]

Textual Amendments

F1 Words in Sch. 22 para. 21 substituted (with effect in accordance with Sch. 17 para. 23(8) of the amending Act) by Finance Act 2008 (c. 9), Sch. 17 para. 23(4)