Modification of section 213 of the Taxation of Chargeable Gains Act 199211.
(1)
Section 213 of the Taxation of Chargeable Gains Act 199212 shall be modified as follows.
(2)
In subsection (1A) for the words from “which” to the end there shall be substituted the words “which are referable to basic life assurance and general annuity business”.