Related Commentary  Related HMRC Manuals

57(1)  This section defines for the purposes of this Part what is meant by “basic life assurance and general annuity business”.

57(2)  “Basic life assurance and general annuity business” means life assurance business other than–

(a)pension business (which is defined for the purposes of this section by section 58),

(b)child trust fund business (which is defined for the purposes of this section by section 59),

(c)individual savings account business (which is defined for the purposes of this section by section 60),

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