介绍性文本1.引证、生效和生效2.19883年《所得税和公司税法》修正案。19894年《财务法》修正案。第82（1）节（利润计算:奖金等）中的“82C”。5.在第82C节（相关财务再保险合同）后插入-处理签名解释性说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Income and Corporation Taxes Act 19883.Amendment of the Finance Act 19894.In section 82(1) (calculation of profits: bonuses etc) for “82C”.5.After section 82C (relevant financial reinsurance contracts) insert— Treatment of.SignatureExplanatory Note