SCHEDULES
SCHEDULE 7Insurance business: gross roll-up business etc
Part 1Amendments
Finance Act 1989 (c. 26)
58
In section 88(3A) (corporation tax: policy holders' fraction of profits), for paragraph (b) substitute—
b
profits of the company chargeable under Case VI of Schedule D under section 436A of the Taxes Act 1988 (gross roll-up business).