SCHEDULES
SCHEDULE 7Insurance business: gross roll-up business etc
Part 1Amendments
Income and Corporation Taxes Act 1988 (c. 1)
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1
Section 804D (interpretation of section 804C in relation to life assurance business etc) is amended as follows.
2
In subsection (1), for “a category of life assurance business” substitute “
gross roll-up business
”
.
3
In subsection (3), for “432F” substitute “
432G
”
.