SCHEDULES

SCHEDULE 33Insurance companies

Rationalisation of interpretation provisions

30

In section 84(2) and (3) of the Finance Act 1989 (c. 26) (interpretation of sections 85 to 89 and further provisions about insurance companies), for “the sections referred to in subsection (1) above” substitute “ sections 85 to 89 below ”.

31

In the Finance Act 1989, after section 90 insert—

“90AInterpretation

Expressions used in any of sections 82 to 90 above (or Schedule 8A to this Act) and in Chapter 1 of Part 12 of the Taxes Act 1988 have the same meaning in those sections (or that Schedule) as in that Chapter.”.

32

In the Taxation of Chargeable Gains Act 1992 (c. 12), after section 214B insert—

“214BAInterpretation

Expressions used in this Chapter and in Chapter 1 of Part 12 of the Taxes Act have the same meaning in this Chapter as in that Chapter.”.