Finance Act 1990 (c. 29)

SCHEDULES

SCHEDULE 6 Life Assurance: Apportionment of Income etc.

7 In section 439 of that Act, for the words from the beginning to “1982;” in subsection (5) there shall be substituted—

“(1) For the purposes of this Chapter restricted government securities shall be treated as linked solely to pension business.

(2) In this section”.