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Legislation
Corporation Tax Act 2010

Crossheading Exclusion for certain general insurance companies

  • Section 269ZG General insurance companies: excluded accounting periods
  • Section 269ZH “Insolvency procedures”
  • Section 269ZI “Qualifying latent claims”
  • Section 269ZJ Exclusion of shock losses from restrictions
  • Section 269ZK Meaning of “shock loss”: requirement to make a claim
  • Section 269ZL Further provision about claims under section 269ZK
  • Section 269ZM Meaning of “solvency shock period”
  • Section 269ZN Determination of shock loss threshold
  • Section 269ZO Calculation of solvency loss
  • Section 269ZP Interpretation of sections 269ZJ to 269ZO
  • Section 269ZQ Power to amend
  1. Exclusion for certain general insurance companies
  2. Power to amend

Section 269ZQ | Power to amend

From legislation.gov.uk

(1)The Treasury may by regulations make such amendments of the provisions mentioned in subsection (2) as they consider appropriate in consequence of—

(a)any change made to, or replacement of, the PRA Rulebook or the FCA Handbook;

(b)any regulatory requirement, or change to a regulatory requirement, imposed by EU legislation, or by or under any Act (whenever adopted, enacted or made).

(2)The provisions are—

(a)sections 269ZJ to 269ZP,

(b)sections 124A to 124C of FA 2012.

(3)Regulations under this section may include transitional provision.

(4)In this section—

“the PRA Rulebook” means the Rulebook made by the Prudential Regulation Authority under the Financial Services and Markets Act 2000 (as that Rulebook has effect from time to time);

“the FCA Handbook means the Handbook made by the Financial Conduct Authority under the Financial Services and Markets Act 2000 (as that Handbook has effect from time to time).

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