Finance Act 2004

Valid from 22/07/2004

Consequential amendment U.K.

70 U.K. In section 440 of the Taxes Act 1988 (insurance companies: transfers of assets etc.), in subsection (2B) (treatment of derivative contract), for the words from “any authorised accounting method” to “shall be applied” substitute “ Schedule 26 to the Finance Act 2002 applies ”.