8(1)In section 431(2) of ICTA (interpretative provisions relating to insurance companies), in the definition of “free assets amount”, after “long-term business” insert “ , other than any structural assets (within the meaning of section 83XA of the Finance Act 1989), ”.U.K.
(2)The amendment made by sub-paragraph (1) has effect for periods of account beginning on or after 1 January 2007.