SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Capital Allowances Act 2001
107
(1)
Part 2 of Schedule 1 (index of defined expressions) is amended as follows.
(2)
Omit the entry for “life assurance business”.
(3)
Insert the following entries at the appropriate places—
“basic life assurance and general annuity business
sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)”
“I - E rules
section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)”
“insurance company
section 65 of FA 2012 (as applied by section 141(2) of that Act)”
“long-term business
section 63(1) of FA 2012 (as applied by section 141(2) of that Act)”
“non-BLAGAB long-term business
sections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act)”