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Part IIU.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER IU.K. General

Life assuranceU.K.

F288 Corporation tax: policy holders’ [F1share] of profits.U.K.

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Textual Amendments

F1Word in s. 88 heading substituted (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 15(3)

F2S. 88 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 62