The Insurance Companies (Corporation Tax Acts) (Amendment) (No. 2) Order 2008
This Order amends sections 82E and 82F of the Finance Act 1989 (“FA 1989”) and section 432YA of the Income and Corporation Taxes Act 1988 (“ICTA”). Sections 82E and 82F were inserted into FA 1989 by S.I. 2007/1031 in consequence of changes of rules in the Prudential Sourcebook for Insurers made by the Financial Services Authority under the Financial Services and Markets Act 2000 (c.8).