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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 17
- Paragraph 19
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Abolition of “inherited estates” apportionment rules
19(1)Chapter 1 of Part 12 of ICTA (insurance companies) is amended as follows.
(2)In section 431(2ZB) and (2ZC) (interpretative provisions), insert “or” at the end of paragraph (b) and omit paragraph (d) and the “or” before it.
(3)In section 432A (apportionment of income and gains), omit—
(a)in subsection (6), paragraph (b) of the definition of A (but not the “and” following it),
(b)in subsection (8), paragraph (b) and the “and” before it, and
(c)subsections (8A) and (8B).
(4)In section 432B (apportionment of receipts brought into account), omit subsections (4) to (12).
(5)The amendments made by this paragraph have effect in relation to periods of account beginning on or after 1 January 2007.
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