SCHEDULES
SCHEDULE 10Insurance companies: miscellaneous
Tidying up of TCGA 1992
5
1
TCGA 1992 is amended as follows.
2
In section 210B(6)(a)
(disposal and acquisition of section 440A securities), for the words after “are” substitute “
assets within section 212(1).
”
3
Omit—
a
section 212(2A) (disapplication of section 212(1) to assets treated as representing rights under a creditor relationship),
b
section 214 (rights under authorised unit trusts etc: transitional provisions), and
c
section 214A (further transitional provisions).