9(1)Section 444BA of ICTA is amended as follows.U.K.
(2)In subsection (11) (meaning of “equalisation reserves rules”) for “Chapter 6 of the Prudential Sourcebook (Insurers)” substitute “ chapter 7.5 of the Integrated Prudential Sourcebook ”.
(3)The amendment made by this paragraph has effect in relation to periods of account ending on or after 31st December 2004.