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Finance Act 2012
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Taxation of Chargeable Gains Act 1992
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83(1)Section 211 (transfers of business) is amended as follows.
(2)In subsection (2)—
(a)in paragraph (a), for “of the transferor’s long-term insurance fund” substitute “held by the transferor for the purposes of its long-term business”, and
(b)in paragraph (b), for “of the transferee’s long-term insurance fund” substitute “held by the transferee for the purposes of its long-term business”.
(3)In subsection (2A), for “structural assets within the meaning of section 83XA of the Finance Act 1989” substitute “assets which formed part of the long-term business fixed capital of the company in question”.
(4)After subsection (3) insert—
“(4)Subsection (2) does not apply in relation to assets which are referable to the long-term business of the transferor if all the income of the transferor’s long-term business is chargeable to corporation tax on income under section 35 of CTA 2009.”
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