SCHEDULES

SCHEDULE 7Insurance business: gross roll-up business etc

Part 1Amendments

Taxation of Chargeable Gains Act 1992 (c. 12)

62

In section 210B—

a

omit paragraph (b) of subsection (6) and the word “or” before it, and

b

in subsection (8) (disposal and acquisition of section 440A securities), in the definition of “chargeable section 440A holding”, for “(2)(a)(iii)” substitute “ (2)(a)(i) ”.