Paragraph 8A F1
For the purposes of this Part of this Schedule, in the determination of the amount of a gain in connection with a policy or contract, no account is to be taken of the effect of section 541A of ITTOIA 2005.
Annotations
Textual amendments
- F1
Sch. paras. 8, 8A substituted for Sch. para. 8 (27.10.2008) by The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (S.I. 2008/2626), regs. 1, 7(8)