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10.—(1) Section 82 of the Finance Act 1989(1) shall be modified as follows.
(2) After subsection (8) there shall be added the following subsection–
“(9) In this section and in sections 83, 83AA(2), 85, 86, 88, 88A(3) and 89, and in paragraph 1A(1) of Schedule 8A(4), “life assurance business” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.”
Section 82(1) was amended by section 43(1) of the Finance Act 1990.
Section 83AA was inserted by paragraph 5 of Schedule 31 to the Finance Act 1996.
Section 88A was inserted by paragraph 26(2) of Schedule 6 to the Finance Act 1996.
Schedule 8A was inserted by Schedule 10 to the Finance Act 1993 (c. 34), and paragraphs 1 to 1C of that Schedule were substituted for paragraph 1 by paragraph 49(2) of Schedule 8 to the Finance Act 1995.
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