http://www.legislation.gov.uk/ukpga/1988/1/schedule/19ABA/part/4/crossheading/modification-of-section-102-interpreting-sections-99-to-101-for-life-assurance-or-gross-rollup-business/2012-07-17
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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Statute Law Database
2024-05-30
2012-07-17
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para. 5(5)(a)
(b)
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