Finance Act 2012

Taxation of Chargeable Gains Act 1992

This section has no associated Explanatory Notes

73In section 10B (non-resident company with United Kingdom permanent establishment), after subsection (3) insert—

(3A)This section applies to an overseas life insurance company in the case of its long-term business with the omission from subsection (1)(b) of the words “situated in the United Kingdom and”.