PART 2AMENDMENTS TO PRIMARY LEGISLATION
The Income and Corporation Taxes Act 1988 (c. 1)
Amendment of return where general insurance business of foreign company accounted for on a non-annual basis44
In section 755B (meaning of general insurance business)48 for subsection (6) substitute—
6
In this section “general insurance business” means business which consists of the effecting or carrying out of contracts which fall within Part I of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001.