Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 U.K. Part 2: minor and consequential amendments

PART 3 U.K. Amendments of other Acts

Taxation of Chargeable Gains Act 1992 U.K.

73 U.K. In section 10B (non-resident company with United Kingdom permanent establishment), after subsection (3) insert—

“(3A) This section applies to an overseas life insurance company in the case of its long-term business with the omission from subsection (1)(b) of the words “situated in the United Kingdom and”.”