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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 1
- Part 1
- Paragraph 232
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232(1)Amend Schedule 14 (provisions ancillary to section 266) as follows.
(2)In paragraph 2 after sub-paragraph (1) insert—
“(1A)In sub-paragraph (1)(a) “industrial assurance business” means any industrial assurance business within the meaning given by—
(a)section 1(2) of the Industrial Assurance Act 1923, or
(b)Article 3(1) of the Industrial Assurance (Northern Ireland) Order 1979,
which was carried on before 1 December 2001.”
(3)In paragraph 6(1) for “subsections (6) and (7)” substitute “subsection (7)”.
(4)In paragraph 8 after sub-paragraph (3) insert—
“(3A)In sub-paragraph (3) “industrial assurance business” means any industrial assurance business within the meaning given by—
(a)section 1(2) of the Industrial Assurance Act 1923, or
(b)Article 3(1) of the Industrial Assurance (Northern Ireland) Order 1979,
which was carried on before 1 December 2001.”
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