Amendment of regulation 65

For regulation 6 (modification of section 444AA of the Income and Corporation Taxes Act 1988) substitute—

Modification of section 444AA of the Income and Corporation Taxes Act 19886

In section 444AA4—

a

in subsection (7)(b)—

i

in sub-paragraph (i) omit “, other than one that is a preliminary non-EEA transfer scheme”;

ii

in sub-paragraph (ii) omit “that are not preliminary non-EEA transfer schemes”;

b

in subsection (9) omit “and two or more of the insurance business transfer schemes are not preliminary non-EEA transfer schemes”;

c

omit subsection (11).