Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1991

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

7(1)In section 446 of that Act (computation under section 436 of profits arising to an overseas life assurance company)—

(a)in subsection (1), the words “and general annuity business”, and

(b)subsections (2) and (3),

shall cease to have effect.

(2)In section 447 of that Act (set-off of income tax and tax credits against corporation tax) in subsection (1), for the words “(2) to (4)” there shall be substituted the words “(2) and (4)”.

(3)Subsection (3) of that section (proportion of profits arising from general annuity business for purposes of section 446) shall cease to have effect.

(4)In subsection (4) of that section (which refers to section 446 and to subsection (3))—

(a)the words “or 446” shall cease to have effect; and

(b)for the words “subsections (2) and (3)” there shall be substituted the words “subsection (2)”.

(5)In section 448 of that Act (qualifying distributions and tax credits) in subsection (3), paragraph (a) (limit on amounts that may be set against profits from general annuity business) shall cease to have effect.

Yn ôl i’r brig

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