Version Superseded: 17/07/2012
Point in time view as at 06/04/2009.
Finance Act 2007, Paragraph 43 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.
43(1)Section 466 (interpretation of Chapter 2 of Part 12) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)In this Chapter “life or endowment business” means, subject to subsections (1A) and (1B) below—
(a)any life assurance business, and
(b)any PHI business.”
(3)In subsection (2)—
(a)omit the definition of “life assurance business”, and
(b)insert the following definition at the appropriate place—
““gross roll-up business” shall be construed in accordance with section 431;”.
(4)Omit subsections (2ZA), (2A) and (2B).
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