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7(1)In ICTA, omit section 444AD (transfers of business: modification of section 83(2B) of FA 1989).
(2)In section 83YA(7) of FA 1989 (changes in value of assets brought into account: transfer-in amount), for the words after “if” substitute
“a transfer takes place in the following period of account; and the amount of the transfer-in amount for the previous period of account is any amount by which—
(a)the fair value of such of the assets of the long-term insurance fund of the company immediately after the transfer as were assets of the transferor’s long-term insurance fund immediately before the transfer, exceeds
(b)the amount of any business transfer-in brought into account in accordance with section 83(2)(e) in relation to the transfer.”
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