# Finance Act 2007, Paragraph 71


(1) Section 545 (investment assets) is amended as follows.
(2) In subsection (3), in the second sentence, for “sections 432ZA to 432E, or section 438B,” substitute “ section 432A ”.
(3) In subsection (5)—
(a) for the words from “under—” to “no allowance” substitute “ under section 436A of ICTA (gross roll-up business), no allowance ”, and
(b) for “the category of life assurance business in question” substitute “ gross roll-up business ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/71 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-7/paragraph-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.