PART 2AMENDMENTS TO PRIMARY LEGISLATION

The Taxation of Chargeable Gains Act 1992 (c. 12)

Miscellaneous amendments73.

(1)

In the following provisions for “long term business” substitute “long-term insurance”—

(a)

section 212(1);

(b)

paragraph 8(2) (in section 185(4A)(a) and (b) treated as inserted) and (3) (in section 185(5)(ba) treated as inserted) of Schedule 7B;

(2)

In the following provisions for “long term” substitute “long-term”—

(a)

section 213(4) and (7);

(b)

paragraph 11(1) of Schedule 7B.