SCHEDULES

SCHEDULE 16U.K.Part 2: minor and consequential amendments

PART 3 U.K.Amendments of other Acts

Corporation Tax Act 2009U.K.

175U.K.In section 806(3) (assets excluded from Part 8 (intangible fixed assets): financial assets), after paragraph (c) (but before the “and” at the end of that paragraph) insert—

“(ca)assets so far as they are derived from, or are referable to, contracts or policies of insurance or capital redemption policies,”.