# Income Tax Act 2007, Paragraph 233


In Part 1 of Schedule 15 (qualifying policies for the purposes of section 267) after paragraph 20 insert—
“Meaning of “industrial assurance business”
20A In this Part of this Schedule “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.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/233 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-233
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.