PART 2AMENDMENTS TO PRIMARY LEGISLATION

The Finance Act 1995 (c. 4)

Contractual savings schemes91.

(1)

Amend Schedule 12 (contractual savings schemes) as follows.

(2)

In paragraph 7(2)(a) for “an institution authorised under the Banking Act 1987” substitute “a person falling within section 840A(1)(b) of the Taxes Act 1988”.

(3)

In paragraph 8(4) for paragraph (b) substitute—

“(b)

any person falling within section 840A(1)(b) of the Taxes Act 1988;”.