Finance Act 2004 Sch 7 para 6

Sch 7 para 6

(1) In section 210A(10) of the Taxation of Chargeable Gains Act 1992 (c. 12) (ring-fencing of losses: policy holders' share of chargeable gains or losses), in paragraph (b) (case where policy holders' share of relevant profits does not exceed BLAGAB profits), for “of the company for the accounting period bears to those relevant profits” substitute “ for the accounting period bears to those BLAGAB profits ” . (2) Sub-paragraph (1) has effect in relation to accounting periods beginning on or after 17th March 2004.

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