471Creditors who are insurance companies carrying on BLAGAB
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Nodiadau Esboniadol
(1)This section sets out the conditions referred to section 468(1)(b)).
(2)Condition A is that the creditor is an insurance company carrying on basic life assurance and general annuity business in the accounting period.
(3)Condition B is that the asset representing the creditor relationship is linked for that period to that business.
(4)Condition C is that conditions C, D and E in section 469 are met in relation to that asset.