SCHEDULES
SCHEDULE 7Insurance business: gross roll-up business etc
Part 1Amendments
Income and Corporation Taxes Act 1988 (c. 1)
53
In section 806L(5) (carry forward or carry back of unrelieved foreign tax), for paragraph (b) substitute—
b
included in the profits of gross roll-up business chargeable under Case VI of Schedule D by virtue of section 436A.