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The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006
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Amendment of the Income and Corporation Taxes Act 1988
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5. In section 432A(8B) (apportionment of income and gains)(1) in the definition of “inherited estate” for “Integrated Prudential Sourcebook” substitute “Insurance Prudential Sourcebook”.
(1)
Subsection (8B) was substituted (with new subsections (8) and (8A)) for the previous subsection (8) by article 5(5) (for periods of account beginning on or after 1st January 2005 and ending before 1st October 2006) by .article 3(4) of S.I. 2005/3465: the amendment made by article 5(5) was re-enacted (with permanent effect) by paragraph 1(1) of Schedule 11 to the Finance Act 2006.
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