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Finance Act 2002
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- UK Public General Acts
- 2002 c. 23
- SCHEDULE 32
- Paragraph 2
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2U.K.In section 178(stop loss and quota share insurance), in subsection (1) (deductions), for paragraph (c) substitute—
“(c)where an amount is payable by him under a quota share contract—
(i)so much of that amount as exceeds the amount of transferred losses that are declared on or before the date the contract takes effect (“the declared amount”), or
(ii)if the contract does not take effect, the amount so payable under the contract.”.
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