Introduction Details of the Schedule
2.Paragraph 1 of Schedule 8 amends Chapter 9 of Part 4 of Income Tax (Trading and Other Income) Act 2005 (ITTOIA) (gains from contracts for life insurance etc).
3.Paragraph 2 of Schedule 8 amends section 476 ITTOIA by removing references to section 528 and section 536(6) ITTOIA.
4.Paragraph 3 of Schedule 8 replaces section 528 ITTOIA with new sections 528 and 528A.