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163.—(1) Amend regulation 52 (modifications of paragraph 12 of Schedule 9 to the Finance Act 1996) as follows.
(2) In paragraph (1) for “Paragraphs (2) and (3)” substitute “Paragraphs (2) to (4)”.
(3) For paragraph (2) substitute—
“(2) In sub-paragraph (1)(c) the words “which has effect under an insurance business transfer scheme” shall be omitted.”.
(4) After paragraph (3) add—
“(4) In sub-paragraph (9) the definition of “insurance business transfer scheme” shall be omitted.”.