SCHEDULES
SCHEDULE 7Insurance business: gross roll-up business etc
Part 1Amendments
45Income and Corporation Taxes Act 1988 (c. 1)
In section 539(3) (life policies, life annuities and capital redemption policies), in the definition of “capital redemption policy”, for “as defined in section 458(3)” substitute “, within the meaning of Chapter 1 of Part 12”.