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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 25
- Paragraph 6
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Insurance companies: double taxation relief
6In section 804B of the Taxes Act 1988 (double taxation relief: company carrying on more than one category of life assurance business: restriction of credit)—
(a)in subsection (2) after “sections 432ZA to 432E” insert “or section 438B”, and
(b)in subsection (4) after “section 432A” insert “or 438B”.
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