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Finance Act 2007
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Changes over time for: Paragraph 22
Version Superseded: 17/07/2012
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- 19/07/2007- Amendment
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Finance Act 2007, Paragraph 22 is up to date with all changes known to be in force on or before 01 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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22(1)Section 434 (franked investment income etc) is amended as follows.U.K.
(2)For subsections (1) and (1B) substitute—
“(1)Where an insurance company makes a payment representative of a distribution made by a company resident in the United Kingdom in respect of an asset of its long-term insurance fund, the payment is to be taken into account in computing its profits in accordance with the provisions applicable to Case I of Schedule D unless the amount taken into account in accordance with section 83(2)(a) of the Finance Act 1989 includes the amount of the payment.”
(3)Omit subsection (6A)(b).
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