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Finance Act 2004
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Changes over time for: Section 147
Version Superseded: 19/07/2007
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- 22/07/2004- Amendment
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147Immediate needs annuitiesU.K.
(1)The Taxes Act 1988 is amended as follows.
(2)In section 431 (interpretative provisions relating to insurance companies) in subsection (2) (interpretation for purposes of Chapter 1 of Part 12) in the definition of “annuity business”, at the end insert “ , other than the business of granting immediate needs annuities (within the meaning of section 580C) ”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)The amendment made by subsection (2) has effect in relation to accounting periods beginning on or after 1st January 2005.
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 147(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F2S. 147(5)(6) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
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