This section has no associated Explanatory Notes
379(1)Amend section 210A (ring-fencing of losses) as follows.U.K.
(2)In subsection (10A)—
(a)for “Case I profits”, in both places where it occurs, substitute “ life assurance trade profits ”, and
(b)for “provisions applicable to Case I of Schedule D” substitute “ life assurance trade profits provisions ”.
(3)In subsection (11)(c) (ring-fencing of losses) for “paragraph 4(3) of Schedule 11 to the Finance Act 1996” substitute “ section 389(1) of CTA 2009 ”.