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Finance Act 2012
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Changes over time for: Paragraph 168
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- 17/07/2012- Amendment
- 16/11/2017
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This section has no associated Explanatory Notes
168(1)Section 634 (insurance companies) is amended as follows.U.K.
(2)The existing text becomes subsection (1) of that section.
(3)In that subsection, omit paragraph (b) (together with the “or” before it).
(4)After that subsection insert—
“(2)In the case of activities carried on by a company in the course of any basic life assurance and general annuity business, provision corresponding to that made by subsection (1) is made by section 88 of FA 2012 for the purpose of applying the I - E rules.”
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