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The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999
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- UK Statutory Instruments
- 1999 No. 498
- Regulation 16
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Modification of paragraph 19 of Schedule 12 to the Finance Act 1997
16.—(1) Paragraph 19 of Schedule 12 to the Finance Act 1997(1) shall be modified as follows.
(2) After sub-paragraph (4) there shall be added the following sub-paragraph–
“(5) In this paragraph “life assurance business” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.”
(1)
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