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2(1)Amend section 539 as follows.
(2)In subsection (2) (exception for certain policies of life insurance) at the end of paragraph (c) insert “; or
(d)to any policy of life insurance held in connection with a personal pension scheme, within the meaning of Chapter IV of Part XIV, for the time being approved under that Chapter”.
(3)This paragraph has effect for the year 2000-01 and subsequent years of assessment.
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