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Finance Act 2006
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Valid from 19/07/2006
4(1)Section 444AD is amended as follows.
(2)At the end insert—
“(6)For the purposes of this section “insurance business transfer scheme” includes a scheme which would be such a scheme but for section 105(1)(b) of the Financial Services and Markets Act 2000 (which requires the business transferred to be carried on in an EEA State).”.
(3)The amendment made by this paragraph has effect in relation to schemes taking place on or after 22nd March 2006.
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