SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

Taxation of Chargeable Gains Act 1992 (c. 12)

62

In section 210B—

(a)

omit paragraph (b) of subsection (6) and the word “or” before it, and

(b)

in subsection (8) (disposal and acquisition of section 440A securities), in the definition of “chargeable section 440A holding”, for “(2)(a)(iii)” substitute “ (2)(a)(i) ”.