56 Trust gains on contracts for life insurance
Finance Act 2007 (2007 c 11) | Legislation

56  Trust gains on contracts for life insurance

(1)     Section 498 of ITA 2007 (trustees' tax pool) is amended as follows.

(2)     In subsection (1)—

(a)     in Type 1, for “2 or 3” substitute “2, 3 or 3A”, and

(b)     after Type 3 insert—

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