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.

35 U.K. In section 444A(3) (transfers of business)—

(a) for “436(3)(c) or 439B(3)(c)” substitute “ 436A(4) ”,

(b) omit paragraph (b) and the word “or” before it, and

(c) for “the same category of business as that in which it arose)” substitute “ gross roll-up business) ”.