(1) A scheme is an insurance business transfer scheme if it—
(a) satisfies [the condition] set out in subsection (2);
(b) results in the business transferred being carried on from an establishment of the transferee in [the United Kingdom or Gibraltar]; and
(c) is not an excluded scheme.
[(2) The condition is that the whole or part of the business carried on in the United Kingdom by an authorised person who has permission to effect or carry out contracts of insurance (“the transferor concerned”) is to be transferred to another body (“the transferee”).]
(3) A scheme is an excluded scheme for the purposes of this section if it falls within any of the following ca
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