Finance Act, 1998

Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982 .

121.—(1) Section 92 of the Finance Act, 1982 , is hereby amended in subsection (1) by the substitution, in paragraph (c) of the definition of “excluded amount”, of “classes I, II, III, IV, V, VI, VII, VIII and IX” for “class VII”.

(2) Subsection (8) (inserted by the Finance Act, 1984 ) of section 92 of the Finance Act, 1982 , is hereby repealed.