[453 Insurance entities]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Insurance companies etc]

[453  Insurance entities]

[(1)     This section applies where—

(a)     an insurance entity is a member of a worldwide group,

(b)     the entity has a subsidiary (“S”) which it holds as a portfolio investment, and

(c)     apart from this section, S would

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