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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 1
- Part 2
- Paragraph 361
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Finance Act 1993 (c. 34)
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361(1)Amend Schedule 20A (Lloyd’s underwriters: conversion to limited liability underwriting) as follows.
(2)In paragraph 2—
(a)in sub-paragraph (2) for “The carry-forward provision” substitute “Section 83 of ITA 2007”, and
(b)omit sub-paragraphs (3) and (4).
(3)In paragraph 5(1), in the definition of “ordinary share capital”, for “section 832(1) of the Taxes Act 1988” substitute “section 989 of ITA 2007”.
(4)In paragraph 7(2) for “Section 385 of the Taxes Act 1988” substitute “Section 83 of ITA 2007”.
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