58(1)The Income and Corporation Taxes Act 1988 is amended as follows.U.K.
(2)In section 266 (life assurance premiums), in subsection (2)(a)(i), for “Part 4” substitute “ Part 4A ”.
(3)In section 376 (qualifying borrowers and qualifying lenders), in subsection (4)(e), for “Part 4” substitute “ Part 4A ”.
(4)In section 376A (the register of qualifying lenders), in subsection (1A)(a), for “Part 4” substitute “ Part 4A ”.
(5)In section 431 (interpretation: insurance companies), in subsection (2), in the definition of “insurance company”, for “Part 4” substitute “ Part 4A ”.
(6)In section 444AB (transfer schemes)—
(a)in subsection (2)(b), for “Part 4” substitute “ Part 4A ”, and
(b)in subsection (2A)(b), for “Part 4” substitute “ Part 4A ”.
Commencement Information
I1Sch. 18 para. 58 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.