269ZE  [Omitted by FA 2019, s. 27 and Sch. 10, para. 7.]


S. 269ZE omitted by FA 2019, s. 27 and Sch. 10, para. 7, with effect in relation to accounting periods beginning on or after 6 July 2018 (the “relevant date” (FA 2019, Sch. 10, para. 32(3)(b))), subject to the commencement provisions in FA 2019, Sch. 10, para. 32 (straddling accounting periods treated as separate accounting periods). Former s. 269ZE read as follows:

“Restriction on deductions from total profits: insurance companies

269ZE(1)  Where the conditions in subsection (2) are met, section 269ZD has effect as if, for subsection (2) of that section there were substituted–

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