SCHEDULES
F1F1F2SCHEDULE 19ABA
Annotations:
Amendments (Textual)
F2
Sch. 19ABA inserted (27.12.2007 with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Companies (Taxation of Reinsurance Business) (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/3430), arts. 1(1), 3(3)
Part 3MODIFICATION OF THE FINANCE ACT 1989
Modification of section 83A (meaning of brought into account)
21
1
Modify section 83A (meaning of “brought into account”) as follows.
2
For subsection (2) substitute—
2
The accounts recognised for the purposes of those sections are—
a
such technical accounts (or such parts of those accounts) included in the IAD accounts, or
b
such parts of the income statements included in the IAS accounts,
as relate to the whole of the company's long-term business.
3
Omit subsections (3) to (4).
Sch. 19ABA omitted (with effect in accordance with s. 148(1) of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 46 (with Sch. 17)