Modification of section 214 of the Taxation of Chargeable Gains Act 1992
12.—(1) Section 214 of the Taxation of Chargeable Gains Act 1992 shall be modified as follows.
(2) In subsection (1)(c) (definition of “relevant linked liabilities”) after the words “general annuity business” there shall be inserted the words “, other than capital redemption business,”.