# Finance Act 1991, Paragraph 1


In section 76 of the Taxes Act 1988 (expenses of management of insurance companies) in subsection (1)—
(a) in paragraphs (ca) ..., for the words “basic life assurance business” there shall be substituted in each place the words “basic life assurance and general annuity business ”;
(b) in paragraph (d), the words “general annuity business” shall cease to have effect.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1991/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.