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(1)Part 1 of Schedule 7 contains provisions relating to gross roll-up business, capital redemption business and miscellaneous minor matters relating to insurance companies.
(2)The amendments made by that Part of that Schedule have effect—
(a)for the purposes of corporation tax, for periods of account of insurance companies beginning on or after 1st January 2007, and
(b)for the purposes of income tax, for the tax year 2007-08 and subsequent tax years.
(3)Subsection (2) is subject to the transitional provisions in Part 2 of that Schedule.
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