30Industrial assurance-apportionment
In section 72(9) of the 1974 Act (special report by auditor on certain apportionments between industrial assurance business and other business) for the words from "expenses" to " apportioned " there shall be substituted the words " apportionment is made " and after the word " company " there shall be inserted the words " in respect of management expenses, income from investments, gains or losses on the disposal of investments, appreciation or depreciation in the value of investments, or taxation ".