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Finance Act 2007
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Version Superseded: 17/07/2012
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Finance Act 2007, Paragraph 10 is up to date with all changes known to be in force on or before 01 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.
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10U.K.After section 431E insert—
“431EAMeaning of “gross roll-up business”
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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