Part III Income Tax, Corporation Tax and Capital Gains Tax
Insurance companies and friendly societies
53 Transfer of life insurance business.
1
The amendments specified in Schedule 9 to this Act (which relate to enactments referring to the transfer of the whole or part of the long term business of an insurance company) shall have effect.
2
This section and that Schedule shall have effect in relation to any transfers sanctioned or authorised after 30th June 1994.