23(1)Paragraph 3 of Schedule 11 to FA 2007 (technical provision made by insurers) is amended as follows.U.K.
(2)In sub-paragraph (1) for paragraph (b) and the “or” after it substitute—
“(b)a CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) which carries on general business, or”.
(3)In sub-paragraph (2) for paragraph (b) substitute—
“(b)a company which for the purposes of Part 9A of the Taxation (International and Other Provisions) Act 2010 has an interest in a CFC (within the meaning of that Part) which carries on general business.”