Corporation Tax Act 2009
This section has no associated Explanatory Notes
197In section 1160 (provision in respect of I minus E basis)—
(a)for “The remaining provisions of this Chapter apply” substitute “This Chapter applies”, and
(b)for “under the I minus E basis in respect of its life assurance business” substitute “in respect of its basic life assurance and general annuity business in accordance with the I - E rules”.