The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006

Amendment of the Finance Act 1989

This section has no associated Explanatory Memorandum

9.  In the Finance Act 1989(1)—

(a)in section 83YA(11) (changes in value of assets brought into account: non-profit companies)(2) in the definition of “with-profits fund”, and in section 83A(6)(3), for “Integrated Prudential Sourcebook” substitute “Insurance Prudential Sourcebook”; and

(b)in section 88(3) for “section 76(5)” substitute “section 76(7)”.

(2)

This section was inserted by section 86 and paragraph 7(1) of Schedule 11 to the Finance Act 2006.

(3)

This subsection was inserted by section 42 and paragraph 13(1) and (5) of Schedule 9 to the Finance (No. 2) Act 2005.