Corporation Tax Act 2009

I minus E basis U.K.

1160 Provision in respect of I minus E basis U.K.

[F1 This Chapter applies] if, for an accounting period, an insurance company is charged to tax [F2 in respect of its basic life assurance and general annuity business in accordance with the I - E rules].

Textual Amendments

F1 Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(a)

F2 Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(b)