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7In paragraph 3(4) of Schedule 28 to the Taxes Act 1988, for the words from “life assurance business,” to “the unindexed gain,” there shall be substituted the words “life assurance business,—
(a)a profit arising from general annuity business and attributable to a material disposal falls (or would but for the reference to offshore income gains in section 437(2) fall) to be taken into account in the computation under section 436, or
(b)a profit arising from overseas life assurance business and attributable to a material disposal falls to be taken into account in the computation under section 441,
the unindexed gain,”.
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