Article 25 Mortgage interest relief: interpretationI1

In section 379 (interpretation of sections 369 to 378) before the definition of “prescribed” insert—

• ““contracts of general insurance” means contracts which fall within Part I of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 and “contracts of long-term insurance” means contracts which fall within Part II of that Schedule;”.