# Finance Act 1993, Section 100: Income from investments attributable to BLAGAB, etc.

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) In section 475 of that Act (tax-free Treasury securities: exclusion of interest on borrowed money), in subsection (6)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) for the words “of the life assurance fund”, in each place where they occur, there shall be substituted the words “ attributable to basic life assurance and general annuity business ”.
(3) This section shall apply in relation to accounting periods beginning after 31st December 1992.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/section/100 (the official version)
Page: https://openlegislation.uk/finance-act-1993/section-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.