Income and Corporation Taxes Act 1988 (c. 1)
46(1)Section 553B (overseas life assurance business: capital redemption policies) is amended as follows.
(2)In subsection (2), in the definition of “overseas policy”, for “431D(1)(a)” substitute “431D(1)”.
(3)In subsection (3), for the words from “after” to the end substitute “on or after 23rd March 1999.”