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Legislation

Taxation of Chargeable Gains Act 1992

Chapter III Insurance

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Section 204 Policies of insurance and non-deferred annuities
Section 205 Disallowance of insurance premiums as expenses.
Section 206 Underwriters.
Section 207 Disposal of assets in premiums trust fund
Section 208 Premiums trust funds: indexation.
Section 209 Interpretation, regulations about underwriters
Section 210 Life assurance and deferred annuities.
Section 210A Ring-fencing of losses
Section 210B Disposal and acquisition of section 119 or 120 securities
Section 210C Losses on disposal of authorised investment fund assets to connected manager
Section 211 Transfers of business.
Section 211ZA Transfers of business: transfer of unused losses
Section 211A Gains of insurance company from venture capital investment partnership
Section 211B Transfers of assets to certain collective investment schemes
Section 212 Annual deemed disposal of holdings of unit trusts etc.
Section 213 Spreading of gains and losses under section 212.
Section 213A Power to modify ss. 212 and 213 etc in case of CFCs that are offshore funds
Section 214 Transitional provisions.
Section 214A Further transitional provisions.
Section 214B Modification of Act in relation to overseas life insurance companies.
Section 214BA Interpretation

Taxation of Chargeable Gains Act 1992
Chapter III · Insurance

Section 209 | Interpretation, regulations about underwriters

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 209 repealed (27.7.1993, the repeal of subsections (1)(2)(6) having effect for the year 1994-95 and subsequent years of assessment, the repeal of subsections (3)-(5) having effect for the year 1992-3 and subsequent years of assessment, as mentioned in Notes 4, 5) by 1993 c. 34, s. 213, Sch. 23 Pt. III Table(12) Notes 4, 5; s. 209 further amended (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment as mentioned in s. 184(3)) by 1993 c. 34, ss. 183(8)(a)(b), 184(3)

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