| Income of approved captive insurer exempt from tax |
| Income derived before 1 July 2021 of approved captive insurer exempt from tax |
7A.—(1) There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approved insurer) whose approval is granted before 1 June 2017, in a basis period for any year of assessment that ends at any time before 5 August 2014:
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