The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

Miscellaneous amendments

60.—(1) In the following places for “long term business” substitute “long-term insurance”—

(a)section 83(2)(a), (3) and (8) (in the definition of “add”);

(b)the sidenote to section 83AA and subsections (2) (in the definition of “relevant amount”), (3) and (4) of that section(1);

(c)section 83AB(1) and (3);

(d)paragraph 1A(4) (twice) and (5) of Schedule 8A(2).

(2) In the following provisions for “long term” substitute “long-term”—

(a)section 83A(2)(a);

(b)paragraph 1B of Schedule 8A.

(3) In section 89(5)(a) for “business” substitute “insurance”.

(1)

Section 83AA was inserted, together with section 83AB, by paragraph 5 of Schedule 31 to the Finance Act 1996.

(2)

Sub-paragraph (4) of paragraph 1A was amended, and sub-paragraph (5) of that paragraph inserted, by paragraph 8(4) and (5) of Schedule 31 to the Finance Act 1996.