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- Point in Time (01/01/1996)
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Version Superseded: 29/04/1996
Point in time view as at 01/01/1996. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Finance Act 1989, Section 83A.
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(1)In section 83 “brought into account” means brought into account in an account which is recognised for the purposes of that section.
(2)Subject to the following provisions of this section and to any regulations made by the Treasury, the accounts recognised for the purposes of that section are—
(a)a revenue account prepared for the purposes of the Insurance Companies Act 1982 in respect of the whole of the company’s long term business;
(b)any separate revenue account required to be prepared under that Act in respect of a part of that business.
Paragraph (b) above does not include accounts required in respect of internal linked funds.
(3)Where there are prepared any such separate accounts as are mentioned in subsection (2)(b) above, reference shall be made to those accounts rather than to the account for the whole of the business.
(4)If in any such case the total of the items brought into account in the separate accounts is not equal to the total amount brought into account in the account prepared for the whole business, there shall be treated as having been required and prepared a further separate revenue account covering the balance.
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1SS. 83, 83A substituted for s. 83 (1.5.1995) by 1995 c. 4, s. 51, Sch. 8 Pt. I para. 16(1) (with Sch. 8 paras. 55(2), 57(1))
F2S. 83A(5) repealed (1.1.1996) by 1996 c. 8, s. 205, Sch. 41 Pt. V(26), note
Modifications etc. (not altering text)
C1S. 83A modified (retrospective to 1.1.1995) by S.I. 1997/473, regs. 1(2), 36, 37
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