Finance Act 2008

29(1)Section 62 (death) is amended as followsU.K.

(2)In subsection (2A), for “brought into account for that year by virtue of section 2(5)(b)” substitute “ treated as accruing by virtue of section 87 or 89(2) (read, where appropriate, with section 10A) ”.

(3)Omit subsection (2B).