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Legislation
Taxation of Chargeable Gains Act 1992

Chapter III Insurance

  • 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
  1. Chapter III · Insurance
  2. Gains of insurance company from venture capital investment partnership

Section 211A | Gains of insurance company from venture capital investment partnership

From legislation.gov.uk

Schedule 7AD to this Act has effect with respect to the gains of an insurance company from a venture capital investment partnership.F1

Notes

  1. F1

    S. 211A inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(1)

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