Income Tax Act 2007, Paragraph 232 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
232(1)Amend Schedule 14 (provisions ancillary to section 266) as follows.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In paragraph 6(1) for “subsections (6) and (7)” substitute “ subsection (7) ”.
(4)In paragraph 8 after sub-paragraph (3) insert—
“(3A)In sub-paragraph (3) “industrial assurance business” means any industrial assurance business within the meaning given by—
(a)section 1(2) of the Industrial Assurance Act 1923, or
(b)Article 3(1) of the Industrial Assurance (Northern Ireland) Order 1979,
which was carried on before 1 December 2001.”
Textual Amendments
F1Sch. 1 para. 232(2) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(vi)
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