The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2005

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988

4. 3. (1) Amend section 431 (interpretative provisions for the purposes of...

5. 4. (1) Amend section 432ZA (linked assets) as follows.

6. 5. (1) Amend section 432A (apportionment of income and gains) as...

7. 6. (1) Amend section 432B (apportionment of receipts brought into account)...

8. 7. (1) Amend paragraph 4 of Schedule 19AA (overseas life assurance...

9. 8. Amendment of section 88 of the Finance Act 1989

10. 9. Amendment of Schedule 11 to the Finance Act 1996

11. 10. Consequential repeals

12. Signature

13. Explanatory Note