SCHEDULES
SCHEDULE 8Life assurance business
Part IGeneral amendments
Provisions applicable to charge under Case I of Schedule D
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In section 438(3) and (3AA) of the Taxes Act 1988 after “taken into account” insert “—(a)” and after “pension business” insert—
, or
b
where the company is charged to tax in respect of its life assurance business under Case I of Schedule D, in computing the profits of that business.