PART 2AMENDMENTS TO PRIMARY LEGISLATION
The Income and Corporation Taxes Act 1988 (c. 1)
Involvement of insurance companies with plans and accounts22
In section 333B(9) (involvement of insurance companies with plans and accounts)26 for the definition of “insurance company” substitute—
“insurance company” means an undertaking carrying on the business of effecting or carrying out contracts of insurance and, for the purposes of this definition, “contract of insurance” has the meaning given by Article 3(1) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001;