Paragraph 101
(1)
Section 261 (special leasing: life assurance business) is amended as follows.
(2)
For “life assurance business” substitute “ long-term business ”.
(3)
In the heading, for “life assurance business” substitute “ long-term business ”.
Section 261 (special leasing: life assurance business) is amended as follows.
For “life assurance business” substitute “ long-term business ”.
In the heading, for “life assurance business” substitute “ long-term business ”.