SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

Taxation of Chargeable Gains Act 1992 (c. 12)

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In section 204(10) (policies of insurance and non-deferred annuities)—

(a)

for “as defined in section 458(3)” substitute “ within the meaning of Chapter 1 of Part 12 ”, and

(b)

omit “other”.