SCHEDULES

SCHEDULE 17Insurance companies etc

Repeal of section 737D of ICTA

35

1

In ICTA, omit section 737D (power to provide that manufactured payments are to be treated as income eligible for relief under section 438).

2

In consequence of sub-paragraph (1), omit—

a

section 83(1) of FA 1995,

b

section 139(6) of FA 2006, and

c

paragraph 175 of Schedule 1 to ITA 2007.