Related HMRC Manuals

560(1)  This section applies if–

(a)assets are transferred as part of, or in connection with, the transfer of the whole or part of the business of an insurance company to another company,

(b)the transfer is–

(i)in accordance with an insurance business transfer scheme to transfer business which consists of the effecting or carrying out of contracts of long-term insurance, or

(ii)a qualifying overseas transfer.

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