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SCHEDULES

SCHEDULE 10U.K.Insurance companies: miscellaneous

Tidying up of TCGA 1992U.K.

5(1)TCGA 1992 is amended as follows.U.K.

(2)In section 210B(6)(a) (disposal and acquisition of section 440A securities), for the words after “are” substitute “ assets within section 212(1). ”

(3)Omit—

(a)section 212(2A) (disapplication of section 212(1) to assets treated as representing rights under a creditor relationship),

(b)section 214 (rights under authorised unit trusts etc: transitional provisions), and

(c)section 214A (further transitional provisions).