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Finance Act 2001

Changes over time for: Paragraph 27

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Version Superseded: 21/07/2008

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[F1Restriction on carrying forward expenses payable]U.K.

27[F2(1)For the purposes of section 76 of the Taxes Act 1988, the total amount which may—

(a)be carried forward under subsection (12) or (13) of that section from an accounting period in which the company claims a life assurance company tax credit, and

(b)be brought into account for the next accounting period in accordance with Step 7 in subsection (7) of that section,

is treated as reduced by the amount of the expenses payable surrendered.]

(2)For the purposes of sub-paragraph (1) the amount of the [F3expenses payable] surrendered is—

(a)where the maximum amount of life assurance company tax credit was claimed, the whole of the qualifying loss for that period;

(b)where less than the maximum amount was claimed, a corresponding proportion of the qualifying loss for that period.

The “maximum amount” here means the amount specified in paragraph 25(1).

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