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Legislation

Finance Act 1993

Crossheading Overseas life insurance companies

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Section 97 Modification of Taxes Act 1988.
Section 98 Modification of section 440 of Taxes Act 1988.
Section 99 Qualifying distributions, tax credits, etc.
Section 100 Income from investments attributable to BLAGAB, etc.
Section 101 Modification of Finance Act 1989.
Section 102 Modification of Taxation of Chargeable Gains Act 1992.
Section 103 Amendment of definition and repeals.

Overseas life insurance companies
Qualifying distributions, tax credits, etc.

Section 99 | Qualifying distributions, tax credits, etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed