SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

Income and Corporation Taxes Act 1988 (c. 1)

51

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 ”.