This is the original version (as it was originally enacted).
(1)Section 92 of FA 2012 (certain BLAGAB trading receipts to count as deemed I-E receipts) is amended as follows.
(2)In subsection (5)—
(a)after paragraph (a) insert—
“(aa)sums paid to the company under re-insurance arrangements under which the re-insurer assumes substantially all of the insurance risks relating to the business that is re-insured,”, and
(b)in paragraph (b), after “sums” insert “, other than sums falling within paragraph (aa),”.
(3)In subsection (6), in the words before paragraph (a), after “contract” insert “, other than a sum falling within paragraph (aa),”.
(4)The amendments made by this section have effect for accounting periods ending on or after 15 December 2022.
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