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SCHEDULES

SCHEDULE 16U.K.Part 2: minor and consequential amendments

PART 3 U.K.Amendments of other Acts

Corporation Tax Act 2009U.K.

214U.K.In Schedule 4 (index of defined expressions)—

(a)in the entry for “basic life assurance and general annuity business”, for “section 431F of ICTA (as applied by section 431(2) of that Act)” substitute “ sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act) ”,

(b)omit the entry for “deposit back arrangements”,

(c)omit the entry for “gross roll-up business”,

(d)in the entry for “the I minus E basis”, for “I minus E basis” substitute “ I - E rules ” and for “section 431(2) of ICTA” substitute “ section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act) ”,

(e)in the entry for “insurance business transfer scheme”, for “section 431(2) of ICTA” substitute “ section 139(1) of FA 2012 (as applied by section 141(2) of that Act) ”,

(f)in the entry for “insurance company”, for “section 431(2) of ICTA” substitute “ section 65 of FA 2012 (as applied by section 141(2) of that Act) ”,

(g)omit the entry for “the Insurance Prudential Sourcebook”,

(h)in the entry for “life assurance business”, for “section 431(2) of ICTA” substitute “ section 56 of FA 2012 (as applied by section 141(2) of that Act) ”,

(i)omit the entry for “linked assets”,

(j)in the entry for “long-term business”, for “section 431(2) of ICTA” substitute “ section 63 of FA 2012 (as applied by section 141(2) of that Act) ”,

(k)omit the entry for “long-term insurance fund”,

(l)in the entry for “overseas life insurance company”, for “section 431(2) of ICTA” substitute “ section 139(1) of FA 2012 (as applied by section 141(2) of that Act) ”, and

(m)omit the entry for “qualifying overseas transfer”.