Related Commentary  Related HMRC Manuals


In s. 210A(10), a substitution of certain words has been made by FA 2004, s. 47 and Sch. 7, para. 6(1) which only has effect in relation to accounting periods beginning on or after 17 March 2004. See the History Note below for the substitution concerned.

210A(1)  Section 2A(1) has effect in relation to insurance companies subject to the provisions of this section.

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