Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 9 U.K. Insurance companies: transfers etc

Transfers and demutualisations: losses where assets added to long-term insurance fund U.K.

12 U.K. In section 436A(3) of ICTA (gross roll-up business), for “83AB” substitute “ 83ZA ”.

Commencement Information

I1 Sch. 9 para. 12 has effect as specified by Finance Act 2007 (Schedule 9) Order 2008 (S.I. 2008/379), art. 2