SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

Income Tax (Trading and Other Income) Act 2005 (c. 5)

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In section 473(2) (policies and contracts to which Chapter 9 applies), in the definition of “capital redemption policy”, for “as defined in section 458(3)” substitute “ within the meaning of Chapter 1 of Part 12 ”.