Point in time view as at 06/04/2010.
Finance Act 2007, Cross Heading: Taxation of Chargeable Gains Act 1992 (c. 12) is up to date with all changes known to be in force on or before 06 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.
60U.K.TCGA 1992 is amended as follows.
61U.K.In section 204(10) (policies of insurance and non-deferred annuities)—
(a)for “as defined in section 458(3)” substitute “ within the meaning of Chapter 1 of Part 12 ”, and
(b)omit “other”.
62U.K.In section 210B—
(a)omit paragraph (b) of subsection (6) and the word “or” before it, and
(b)in subsection (8) (disposal and acquisition of section 440A securities), in the definition of “chargeable section 440A holding”, for “(2)(a)(iii)” substitute “ (2)(a)(i) ”.
63U.K.In section 212(2) (annual deemed disposal of holdings of certain assets), for the words from “pension business” to the end substitute “ gross roll-up business ”.
64U.K.In section 213(1A) (spreading of gains and losses under section 212), omit the words following “general annuity business”.
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