gross roll-up business insur.

[anemia]

кто-нибудь уже встречал этот термин?
встречается в Законе о финансах от 2007 г. http://www.legislation.gov.uk/acts/acts2007/ukpga_20070011_en_18.htm
заранее благодарен за ответ.

[anemia]

хелп! неужели никто еще не встречал?
вот расшифровка термина:
Meaning of “gross roll-up business”

In this Chapter “gross roll-up business” means business of any of the following kinds—

(a) pension business;

(b) child trust fund business;

(c) individual savings account business;

(d) life reinsurance business; and

(e) overseas life assurance business.”

[anemia]

вот еще расшифровка:
Gross roll-up is the term used to describe the process by which growth and income on an investment can accumulate without deduction of tax until the end of the investment term. All things being equal, such an investment would grow at a faster rate than a taxed investment.

[anemia]

хм, за неимением вариантов напишу пока "не облагаемый налогами инвестиционный бизнес".