Modifications of the Income and Corporation Taxes Act
This section has no associated Explanatory Memorandum
17. In section 460(10A)(1) (exemption from tax in respect of life or endowment business) after “scheme” insert “or a qualifying overseas transfer”.
(1)
Section 440A(10A) was inserted by paragraphs 6 and 7 of Schedule 9 to the Finance Act 1990 and amended by articles 13 and 32 of S.I. 2001/3629.