24A

In section 85A(6) (excess adjusted Case I profits)8—

a

in paragraph (a), at the end insert “to the extent such income falls to be attributed, for the purposes of section 11AA(2) of that Act9, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”,

b

in paragraph (b), at the end insert “to the extent such gains fall to be attributed, for the purposes of section 11AA(2) of that Act, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”.