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126(1)Amend section 431 (interpretation of provisions relating to insurance companies) as follows.
(2)In subsection (2)—
(a)in paragraph (b) of the definition of “free assets amount” for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “Part 5 of CTA 2009 (see section 303 of that Act)”,
(b)in the definition of “the I minus E basis” for “Case I of Schedule D” substitute “section 35 of CTA 2009 (charge on trade profits)”,
(c)at the appropriate place insert—
““life assurance trade profits provisions” means the provisions applicable for the purposes of the taxation under section 35 of CTA 2009 (charge on trade profits) of the profits of life assurance business carried on by an insurance company;”, and
(d)in the definition of “net value” for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “Part 5 of CTA 2009: see section 303 of that Act”.
(3)In subsection (2YC)(a) omit “under Schedule A or Case III, V or VI of Schedule D”.
(4)In subsection (2YD)(a) for “paragraph 4 of Schedule 11 to the Finance Act 1996” substitute “sections 387 to 391 of CTA 2009”.
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