SCHEDULE 8U.K.Insurance companies: basis of taxation etc
Part 1U.K.Amendments
Finance Act 1991 (c. 31)U.K.
17U.K.In paragraph 16(1) of Schedule 7 to FA 1991 (transitional relief for old general annuity contracts), for “, otherwise than in accordance with the provisions applicable to Case I of Schedule D,” substitute “ under the I minus E basis ”.