Paragraph 1 I1

United Kingdom

In this Schedule–

“basic rate limit” has the meaning given by F1section 20(2) of the Income Tax Act 2007;
F2...
“gain” means a gain which is treated as arising in connection with a policy or contract under F3Chapter 9 of Part 4 of ITTOIA 2005 F4...;
F5...
F6...
F7“tax year” has the meaning given by section 4(2) of the Income Tax Act 2007.

Annotations

F1: Words in Sch. para. 1 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(a)
F2: Words in Sch. para. 1 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(b)
F3: Words in Sch. para. 1 substituted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(c)
F4: Words in Sch. para. 1 omitted (with effect in accordance with reg. 1 of the amending S.I.) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002 (S.I. 2002/443), regs. 1, 6 (with reg. 10)
F5: Words in Sch. para. 1 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(d)
F6: Words in Sch. para. 1 omitted (27.10.2008) by virtue of The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(e)
F7: Words in Sch. para. 1 inserted (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(2)(f)