SCHEDULES

SCHEDULE 18Further minor and consequential amendments

PART 2Amendments of other Acts of Parliament

Income and Corporation Taxes Act 1988 (c. 1)

I158

1

The Income and Corporation Taxes Act 1988 is amended as follows.

2

In section 266 (life assurance premiums), in subsection (2)(a)(i), for “Part 4” substitute “ Part 4A ”.

3

In section 376 (qualifying borrowers and qualifying lenders), in subsection (4)(e), for “Part 4” substitute “ Part 4A ”.

4

In section 376A (the register of qualifying lenders), in subsection (1A)(a), for “Part 4” substitute “ Part 4A ”.

5

In section 431 (interpretation: insurance companies), in subsection (2), in the definition of “insurance company”, for “Part 4” substitute “ Part 4A ”.

6

In section 444AB (transfer schemes)—

a

in subsection (2)(b), for “Part 4” substitute “ Part 4A ”, and

b

in subsection (2A)(b), for “Part 4” substitute “ Part 4A ”.