OpenLegislation

Paragraph 27

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In section 476(3) of ITTOIA 2005 (foreign policies), omit—

(a)

“as a result of section 431D(1)(a) of ICTA (business with a non-UK resident policy holder)”, and

(b)

“as a result of section 431D(1) of ICTA”.

(2)

In consequence of sub-paragraph (1), omit paragraph 78 of Schedule 7 to FA 2007.

(3)

The amendments made by this paragraph have effect as if they were made by Schedule 7 to FA 2007 (see section 38(2) of that Act).