# Finance Act 2007, Paragraph 23


In section 256(1) (different giving effect rules for different categories of business), for paragraph (b) substitute—
“(b) is charged to tax under the I minus E basis in respect of its life assurance business.”

---
Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-8/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.