Version Superseded: 17/07/2012
Point in time view as at 19/07/2007.
Finance Act 2007, Paragraph 38 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
38(1)Section 444AK (mutual surplus: Case VI categories of life assurance business) is amended as follows.U.K.
(2)In subsection (1), for paragraph (b) substitute—
“(b)the company carries on gross roll-up business.”
(3)In subsection (3), for “any category of the company's life assurance business chargeable to tax under Case VI of Schedule D” substitute “ the company's gross roll-up business ”.
(4)In subsection (5)(b), for “sections 432C and 432D apply” substitute “ section 432C applies ”.
(5)The heading accordingly becomes “ Mutual surplus: gross roll-up business ”.
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