58U.K.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).”
58U.K.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).”