SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

Income and Corporation Taxes Act 1988 (c. 1)

20

In section 432F(2) (section 432B apportionment: supplementary provisions)—

a

omit “For each category of business in relation to which section 432E falls to be applied”, and

b

omit “, after making any reduction required by section 432E(5),”.