Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 7 U.K. Insurance business: gross roll-up business etc

Part 1 U.K. Amendments

Income and Corporation Taxes Act 1988 (c. 1) U.K.

26 (1) Section 438 (pension business: exemption from tax) is amended as follows. U.K.

(2) In subsection (1), for the words after “income” substitute “ from assets solely linked to pension business. ”

(3) Omit subsections (2) and (4).