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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

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Modification of section 83A in relation to overseas life insurance companies

59.—(1) Amend paragraph 1B of Schedule 8A (modification of section 83A in relation to overseas life insurance companies)(1) as follows.

(2) For “the Insurance Companies Act 1982” substitute “Chapter 9 of the Prudential Sourcebook (Insurers)”.

(3) Renumber the existing provision (as amended by paragraph (2)) as sub-paragraph (1) and after that sub-paragraph insert—

“(2) In sub-paragraph (1) “the Prudential Sourcebook (Insurers)” means the Interim Prudential Sourcebook for Insurers made by the Financial Services Authority under the Financial Services and Markets Act 2000.”.

(4) This Article has effect in relation to periods of account ending on or after 1st December 2001.

(1)

Schedule 8A was inserted by Schedule 10 to the Finance Act 1993 and paragraph 1B was substituted, together with paragraphs 1, 1A and 1C, for paragraph 1 by paragraph 49(2) of Schedule 8 to the Finance Act 1995.

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