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Finance Act 2007
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- UK Public General Acts
- 2007 c. 11
- SCHEDULE 10
- Tidying up of Chapter...
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Changes over time for: Cross Heading: Tidying up of Chapter 2 of Part 4 of FA 1996
Version Superseded: 21/07/2008
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- 19/07/2007- Amendment
- 01/04/2008
Point in time - 21/07/2008- Amendment
- 01/04/2009- Amendment
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Point in time view as at 01/04/2008.
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Finance Act 2007, Cross Heading: Tidying up of Chapter 2 of Part 4 of FA 1996 is up to date with all changes known to be in force on or before 15 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Tidying up of Chapter 2 of Part 4 of FA 1996U.K.
6(1)Chapter 2 of Part 4 of FA 1996 (loan relationships) is amended as follows.U.K.
(2)In section 103(3) (loan relationships: interpretation), omit “or” at the end of paragraph (a) and after paragraph (b) insert “or
(c)any basic life assurance and general annuity business,”.
(3)In sub-paragraph (1) of paragraph 1A of Schedule 9 (life assurance policies), for the words after “relating to” substitute “ liabilities of an insurance company within paragraph (a) of the definition of “liabilities” in section 431(2) of the Taxes Act 1988. ”; and the italic heading before that paragraph accordingly becomes “ Insurance company liabilities ”.
(4)In Schedule 11, omit paragraph 1(1A) to (1C).
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