SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Corporation Tax Act 2009
214
In Schedule 4 (index of defined expressions)—
a
in the entry for “basic life assurance and general annuity business”, for “section 431F of ICTA (as applied by section 431(2) of that Act)” substitute “
sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)
”
,
b
omit the entry for “deposit back arrangements”,
c
omit the entry for “gross roll-up business”,
d
in the entry for “the I minus E basis”, for “I minus E basis” substitute “
I - E rules
”
and for “section 431(2) of ICTA” substitute “
section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)
”
,
e
in the entry for “insurance business transfer scheme”, for “section 431(2) of ICTA” substitute “
section 139(1) of FA 2012 (as applied by section 141(2) of that Act)
”
,
f
in the entry for “insurance company”, for “section 431(2) of ICTA” substitute “
section 65 of FA 2012 (as applied by section 141(2) of that Act)
”
,
g
omit the entry for “the Insurance Prudential Sourcebook”,
h
in the entry for “life assurance business”, for “section 431(2) of ICTA” substitute “
section 56 of FA 2012 (as applied by section 141(2) of that Act)
”
,
i
omit the entry for “linked assets”,
j
in the entry for “long-term business”, for “section 431(2) of ICTA” substitute “
section 63 of FA 2012 (as applied by section 141(2) of that Act)
”
,
k
omit the entry for “long-term insurance fund”,
l
in the entry for “overseas life insurance company”, for “section 431(2) of ICTA” substitute “
section 139(1) of FA 2012 (as applied by section 141(2) of that Act)
”
, and
m
omit the entry for “qualifying overseas transfer”.