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The Taxation of Insurance Securitisation Companies Regulations 2007
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The Taxation of Chargeable Gains Act 1992
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9.—(1) Taxation of Chargeable Gains Act 1992(1) has effect as follows.
(2) Section 171 (transfers within a group: general provisions)(2) shall not apply if “company B” in subsection (1) of that section is an insurance securitisation company.
(3) Section 179A (reallocation within group of gain or loss accruing under section 179)(3) shall not apply if “company C” in that section is an insurance securitisation company.
(1)
(2)
Section 171 has been relevantly amended by section 102 of, and paragraph 2 of Schedule 29 to, the Finance Act 2000 (c. 17).
(3)
Section 179A was inserted by section 42(1) and (4) of the Finance Act 2002.
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