SCHEDULES
SCHEDULE 10Insurance companies: miscellaneous
Minor changes
15
1
In section 432ZA(5) of ICTA (linked assets), for “432F” substitute “
432E
”
.
2
In section 434A(2A) of that Act (computation of losses and limitation on relief), for “paragraph 2” substitute “
paragraph 2(1)
”
.
3
In the heading of section 88 of FA 1989, for “fraction” substitute “
share
”
.
4
In paragraph 17 of Schedule 7 to FA 1991 (transitional provisions for chargeable gains and unrelieved general annuity business)—
a
in sub-paragraph (4), for the words after “in an accounting period” substitute “
is so much of the chargeable gains arising to the company in the accounting period as are referable to its basic life assurance and general annuity business.
”
, and
b
omit sub-paragraphs (4A) and (5).