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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 17
- Paragraph 27
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Overseas life assurance business
27(1)In section 476(3) of ITTOIA 2005 (foreign policies), omit—
(a)“as a result of section 431D(1)(a) of ICTA (business with a non-UK resident policy holder)”, and
(b)“as a result of section 431D(1) of ICTA”.
(2)In consequence of sub-paragraph (1), omit paragraph 78 of Schedule 7 to FA 2007.
(3)The amendments made by this paragraph have effect as if they were made by Schedule 7 to FA 2007 (see section 38(2) of that Act).
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