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Corporation Tax Act 2009
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- 2009 c. 4
- Part 8
- Chapter 17
- Effect of application of...
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Effect of application of the I minus E basis: non-trading amounts
901Effect of application of the I minus E basis: non-trading amounts
(1)The effect of applying the I minus E basis for an accounting period in relation to life assurance business carried on by an insurance company is as follows.
(2)Credits or debits falling to be brought into account under this Part in respect of intangible fixed assets of the company referable to that business are not brought into account as mentioned in section 747 (assets held for purposes of trade).
(3)Instead, those credits or debits are brought into account under section 751 (non-trading gains and losses) as non-trading credits or, as the case may be, non-trading debits.
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