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Textual Amendments
F1Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2
Textual Amendments
F2Words in Pt. 14 Ch. 4 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 195
[F3This Chapter applies] if, for an accounting period, an insurance company is charged to tax [F4in respect of its basic life assurance and general annuity business in accordance with the I - E rules].
Textual Amendments
F3Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(a)
F4Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(b)