Version Superseded: 17/07/2012
Point in time view as at 01/04/2008.
Finance Act 2007, Paragraph 10 is up to date with all changes known to be in force on or before 03 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.
10U.K.After section 431E insert—
In this Chapter “gross roll-up business” means business of any of the following kinds—
(a)pension business;
(b)child trust fund business;
(c)individual savings account business;
(d)life reinsurance business; and
(e)overseas life assurance business.”
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