PART 2CONSEQUENTIAL AMENDMENTS TO PRIMARY LEGISLATION COMING INTO FORCE ON 6TH APRIL 2008
The Income and Corporation Taxes Act 1988 (c. 1)
Cases where section 747(3) does not apply14
1
Amend Schedule 258 as follows.
2
In paragraph 11A—
a
for sub-paragraph (4) substitute—
4
“Insurance group” shall be construed in accordance with section 1165(5) of the Companies Act 2006, but does not include such an insurance group if it falls within sub-paragraph (5) below.
b
in sub-paragraph (5) omit the words “(within the meaning of that Part as so read)”.
3
In paragraph 11B(3)—
a
in paragraph (a) for “section 247(5) of that Act 1985 or Article 255(5) of that Order” substitute “sections 382(5) and 465(5) of the Companies Act 2006”;
b
in paragraph (b) for “section 262(1) of that Act 1985 or Article 270(1) of that Order” substitute “section 474(1) of that Act”;
c
in paragraph (c) for “section 247(6) of that Act 1985 or Article 255 of that Order” substitute “sections 382(6) and 465(6) of that Act”.