{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-232",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-232.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/1/paragraph/232",
  "kind": "paragraph",
  "number": "232",
  "heading": null,
  "text": "(1) Amend Schedule 14 (provisions ancillary to section 266) as follows.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In paragraph 6(1) for “subsections (6) and (7)” substitute “ subsection (7) ”.\n(4) In paragraph 8 after sub-paragraph (3) insert—\n“(3A) In sub-paragraph (3) “industrial assurance business” means any industrial assurance business within the meaning given by—\n(a) section 1(2) of the Industrial Assurance Act 1923, or\n(b) Article 3(1) of the Industrial Assurance (Northern Ireland) Order 1979,\nwhich was carried on before 1 December 2001.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 232(2) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(vi)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/232",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}