{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-233",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-233.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/1/paragraph/233",
  "kind": "paragraph",
  "number": "233",
  "heading": null,
  "text": "In Part 1 of Schedule 15 (qualifying policies for the purposes of section 267) after paragraph 20 insert—\n“Meaning of “industrial assurance business”\n20A In this Part of this Schedule “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": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "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      "type": "repealed",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/233",
    "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."
}