1160Provision in respect of I minus E basisU.K.
This section has no associated Explanatory Notes
[F1This Chapter applies] if, for an accounting period, an insurance company is charged to tax [F2in respect of its basic life assurance and general annuity business in accordance with the I - E rules].
Textual Amendments
F1Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(a)
F2Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(b)