# Income Tax Act 2007, Paragraph 232

Extent: E+W+S+N.I.

(1) Amend Schedule 14 (provisions ancillary to section 266) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In paragraph 6(1) for “subsections (6) and (7)” substitute “ subsection (7) ”.
(4) In paragraph 8 after sub-paragraph (3) insert—
“(3A) In sub-paragraph (3) “industrial assurance business” means any industrial assurance business within the meaning given by—
(a) section 1(2) of the Industrial Assurance Act 1923, or
(b) Article 3(1) of the Industrial Assurance (Northern Ireland) Order 1979,
which was carried on before 1 December 2001.”

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/232 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-232
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.