Amendment of section 431 of the Income and Corporation Taxes Act 1988
This section has no associated Explanatory Memorandum
2. In section 431(2ZB)(d) of the Income and Corporation Taxes Act 1988 (interpretative provisions relating to insurance companies)(1) for “shareholder's” substitute “shareholders'”.
(1)
Section 431 (2ZB)(d) was inserted by section 170 of, and paragraph 22(1) of Schedule 33 to, the Finance Act 2003 (c. 14) and amended by articles 2 and 3 of S.I. 2005/3465.