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Finance Act 2002

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Changes over time for: Paragraph 22

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No versions valid at: 01/06/2002

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Point in time view as at 01/06/2002. This version of this provision is not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Finance Act 2002, Paragraph 22. Help about Changes to Legislation

Valid from 24/07/2002

Treated as large companiesU.K.

22Where, in an accounting period, an insurance company (within the meaning of Chapter 1 of Part 12 of the Taxes Act 1988)—

(a)carries on life assurance business, and

(b)qualifies as a small or medium-sized enterprise,

Parts 2 and 3 of this Schedule apply to that company as if it did not qualify as such an enterprise in that period.

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