Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 13 U.K. Profits of foreign permanent establishments etc

Part 3 U.K. Commencement and transitional provision

Section 43(8) of TIOPA 2010: free assets U.K.

37 U.K. Until provision made under subsection (8) of section 43 of TIOPA 2010 (as substituted by this Schedule) has effect, “free assets” in subsection (7) of that section has the meaning given by regulation 3 of the Non-resident Insurance Companies Regulations 2003 (S.I. 2003/2714).