Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 23 U.K. Insurance companies

Apportionment: foreign business assets U.K.

5 (1) Section 432E of ICTA (section 432B apportionment: participating funds) is amended as follows. U.K.

(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”.