[F1937AOverviewU.K.
This section has no associated Explanatory Notes
This Part contains rules about the treatment of certain losses made by companies as a result of risk transfer schemes.]
Textual Amendments
F1Pt. 21A inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3