Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 23.
23(1)Paragraph 3 of Schedule 11 to FA 2007 (technical provision made by insurers) is amended as follows.U.K.
(2)In sub-paragraph (1) for paragraph (b) and the “or” after it substitute—
“(b)a CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) which carries on general business, or”.
(3)In sub-paragraph (2) for paragraph (b) substitute—
“(b)a company which for the purposes of Part 9A of the Taxation (International and Other Provisions) Act 2010 has an interest in a CFC (within the meaning of that Part) which carries on general business.”
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