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Finance Act 1990

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This is the original version (as it was originally enacted).

9(1)In section 724 of the Taxes Act 1988, after subsection (1) there shall be inserted—

(1A)If at any time securities held by an insurance company cease to be within one of the categories set out in section 440(4) and come within another of those categories, the company shall be treated for the purposes of sections 710 to 728 as transferring the securities to itself at that time.

(2)In section 711(6) of that Act, for the words “or 722(1) or (2)” there shall be substituted the words “, 722(1) or (2) or 724(1A)”.

(3)In section 712(4) of that Act, for the words “and 722” there shall be substituted the words “, 722 and 724(1A)”.

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