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28. In regulation 37 (modification of section 212 of the 1992 Act), for paragraph (2) substitute—
“(2) In subsection (2)(1) after “gross roll-up business” insert “or tax exempt basic life assurance and general annuity business”.”
Section 212(2) was amended by section 91(2)(b) of the Finance Act 1993 (c. 34), paragraph 9(2) of Schedule 8 to the Finance Act 1995 and paragraph 63 of Schedule 7 to Finance Act 2007.
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