Amendment of section 444BA of the Income and Corporation Taxes Act 1988

2.  In section 444BA(11) of Income and Corporation Taxes Act(1), for the words “chapter 7.5 of the Integrated Prudential Sourcebook” substitute “chapter 1.4 of the Insurance Prudential Sourcebook”.

(1)

1988, c. 1. Section 444BA was inserted by section 166 of, and paragraph 1 of Schedule 32 to, the Finance Act 1996 (c. 8), and was amended by S.I. 2001/3629. Subsection (11) was amended by section 42 of, and paragraph 9 of Schedule 9 to, the Finance Act (No. 2) 2005 (c. 22) with effect in relation to periods of account ending on or after 31 December 2004.