Part IIIncome Tax, Corporation Tax and Capital Gains Tax
Chapter IGeneral
Overseas life insurance companies
102Modification of Taxation of Chargeable Gains Act 1992
1
The following section shall be inserted after section 214A of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992—
214BModification of Act in relation to overseas life insurance companies
Schedule 7B (which makes modifications of this Act in relation to overseas life insurance companies) shall have effect.
2
Schedule 11 to this Act (which inserts Schedule 7B into that Act) shall have effect.