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Finance Act 1995
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- UK Public General Acts
- 1995 c. 4
- SCHEDULE 8
- Part I
- Treatment of tax-free income
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Treatment of tax-free income
25(1)In the Taxes Act 1988 omit—
(a)section 474(1)(b); and
(b)in section 475(2)(a), the words from “or,” to “life assurance business”.
(2)In section 474 of the Taxes Act 1988, at the end insert—
“(3)In this section any reference to insurance business includes a reference to insurance business of any category.”.
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