SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

61Taxation of Chargeable Gains Act 1992 (c. 12)

In section 204(10) (policies of insurance and non-deferred annuities)—

a

for “as defined in section 458(3)” substitute “within the meaning of Chapter 1 of Part 12”, and

b

omit “other”.