Finance Act 1995

9(1)The [1992 c. 12.] Taxation of Chargeable Gains Act 1992 is amended as follows.

(2)In section 212(2) after “pension business” insert “or life reinsurance business”.

(3)In section 214A(11)(a) for “any pension business or” substitute “any pension business or life reinsurance business of that company or to”.