67 Mark to market: miscellaneous amendments
Finance Act 2002 (2002 c 23) | Legislation

67  Mark to market: miscellaneous amendments

(1)     . . .

(2)     . . .

(3)     In section 81 of the Finance Act 1999 (c 16) (acquisitions disregarded under insurance companies concession), at the end add—

“(13)     If the relevant company changes from—

(a)     not recognising a profit or

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