介绍性文本1.引文，生效日期和生效日期2.对19883年《所得税法》第12部分第1章的修订。（1）修订第431条（为第4条之目的的解释性规定）。（1）修订第432ZA条（关联资产）如下。5.（1）修订第432A条（收入和收益的分配）为。6.（1）修订第432B条（收据的分配）考虑在内）7.（1）修订附表19AA第4段（海外人寿保险。8.修订19899年《金融法》第88节。修订199610年《金融法》附表11。相应的废除签名注释

Introductory Text1.Citation, commencement and effect2.Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 19883.(1) Amend section 431 (interpretative provisions for the purposes of.4.(1) Amend section 432ZA (linked assets) as follows.5.(1) Amend section 432A (apportionment of income and gains) as.6.(1) Amend section 432B (apportionment of receipts brought into account).7.(1) Amend paragraph 4 of Schedule 19AA (overseas life assurance.8.Amendment of section 88 of the Finance Act 19899.Amendment of Schedule 11 to the Finance Act 199610.Consequential repealsSignatureExplanatory Note