Paragraph 10
In section 95ZA(3) (taxation of UK distributions received by insurance companies), for “life assurance business” substitute “ business in relation to which section 111 of the Finance Act 2012 applies ”.
In section 95ZA(3) (taxation of UK distributions received by insurance companies), for “life assurance business” substitute “ business in relation to which section 111 of the Finance Act 2012 applies ”.