介绍性文本1.引文，开始和生效2.19883年《所得和公司税法》修正案。（1）修正所得和公司税第432YA节。4.（1）修正第432A节（所得和收益的分配）为。5.（1）修正第432C节（第432B节:非参与的收入）。6.（1）修正第432D节（第432B节432B分摊:非参与的价值。7.（1）将第432E节（第432B节分摊:参与基金）修改为。8.（1）修改第432G节（第432B节:企业转入的分摊）。9.（1）修改附表19AA（海外人寿保险）第4段。第82（1）节（计算“82D”的利润:奖金等。12.（1）修改第82D节（利润的处理:人寿保险–.13。在第82D节之后插入第82D节:根据第14节转让人的处理。对《1991年金融法》附表7的修改115。对《2001年资本津贴法》的修改1签名解释性说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Income and Corporation Taxes Act 19883.(1) Amend section 432YA of the Income and Corporation Taxes.4.(1) Amend section 432A (apportionment of income and gains) as.5.(1) Amend section 432C (section 432B apportionment: income of non-participating.6.(1) Amend section 432D (section 432B apportionment: value of non-participating.7.(1) Amend section 432E (section 432B apportionment: participating funds) as.8.(1) Amend section 432G (section 432B: apportionment of business transfer-in).9.(1) Amend paragraph 4 of Schedule 19AA (overseas life assurance.10.Amendment of the Finance Act 198911.In section 82(1) (calculation of profits: bonuses etc) for “82D”.12.(1) Amend section 82D (treatment of profits: life assurance –.13.After section 82D insert— Section 82D: treatment of transferors under.14.Amendment of Schedule 7 to the Finance Act 199115.Amendment of the Capital Allowances Act 2001SignatureExplanatory Note