Paragraph 54
(1)
Section 530 (gains from contracts for life insurance etc: income tax treated as paid) is amended as follows.
(2)
In subsection (1), for “savings rate” substitute “ basic rate ”.
(3)
Omit subsection (6).
Section 530 (gains from contracts for life insurance etc: income tax treated as paid) is amended as follows.
In subsection (1), for “savings rate” substitute “ basic rate ”.
Omit subsection (6).