Modification of section 82 of the Finance Act 198910.

(1)

Section 82 of the Finance Act 19898 shall be modified as follows.

(2)

After subsection (8) there shall be added the following subsection–

“(9)

In this section and in sections 83, 83AA9, 85, 86, 88, 88A10 and 89, and in paragraph 1A(1) of Schedule 8A11, “life assurance business” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.”