Financial Services Act 2012 (c. 21)

SCHEDULES

SCHEDULE 18 U.K. Further minor and consequential amendments

PART 2 U.K. Amendments of other Acts of Parliament

Income and Corporation Taxes Act 1988 (c. 1) U.K.

58 (1) The Income and Corporation Taxes Act 1988 is amended as follows. U.K.

(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 ”.

Commencement Information

I1 Sch. 18 para. 58 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.