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  1. Introductory Text

  2. 1.Citation, commencement and effect

  3. 2.Amendment of the Income and Corporation Taxes Act 1988

  4. 3.(1) Amend section 432YA of the Income and Corporation Taxes...

  5. 4.(1) Amend section 432A (apportionment of income and gains) as...

  6. 5.(1) Amend section 432C (section 432B apportionment: income of non-participating...

  7. 6.(1) Amend section 432D (section 432B apportionment: value of non-participating...

  8. 7.(1) Amend section 432E (section 432B apportionment: participating funds) as...

  9. 8.(1) Amend section 432G (section 432B: apportionment of business transfer-in)...

  10. 9.(1) Amend paragraph 4 of Schedule 19AA (overseas life assurance...

  11. 10.Amendment of the Finance Act 1989

  12. 11.In section 82(1) (calculation of profits: bonuses etc) for “82D”...

  13. 12.(1) Amend section 82D (treatment of profits: life assurance –...

  14. 13.After section 82D insert— Section 82D: treatment of transferors under...

  15. 14.Amendment of Schedule 7 to the Finance Act 1991

  16. 15.Amendment of the Capital Allowances Act 2001

  17. Signature

  18. Explanatory Note