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SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

Income and Corporation Taxes Act 1988 (c. 1)

51(1)Section 804D (interpretation of section 804C in relation to life assurance business etc) is amended as follows.

(2)In subsection (1), for “a category of life assurance business” substitute “gross roll-up business”.

(3)In subsection (3), for “432F” substitute “432G”.