SCHEDULES

SCHEDULE 8 U.K. Life assurance business

Part I U.K. General amendments

Classes of life assurance business U.K.

4 (1) Section 438 of the Taxes Act 1988 is amended as follows. U.K.

(2) In subsection (1) for “life assurance fund and separate annuity fund, if any” substitute “ long term business fund ”.

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 8 para. 4(3) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)