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Finance Act 2007
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Changes over time for: Paragraph 59
Version Superseded: 17/07/2012
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- 19/07/2007- Amendment
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Finance Act 2007, Paragraph 59 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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59U.K.In section 89(1A) (policy holders' share of profits), for paragraph (a) substitute—
“(a)deducting from any profits of the company for the period chargeable under Case VI of Schedule D under section 436A of the Taxes Act 1988 so much of the Case I profits of the company for the period in respect of its life assurance business as does not exceed the amount of any profits of the company for the period so chargeable, and”.
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