SCHEDULES
SCHEDULE 23Insurance companies
Apportionment: foreign business assets
5
1
Section 432E of ICTA (section 432B apportionment: participating funds) is amended as follows.
2
In subsection (3)(a), omit “and foreign business assets”.
3
In subsection (4), in the definition of “A”, omit “and foreign business assets”.
4
In subsection (4A), omit “or foreign business assets”.