xmlns:atom="http://www.w3.org/2005/Atom"
207After section 1223 insert—
(1)Sections 1219 to 1223 do not apply in relation to an accounting period of an insurance company with investment business so far as the business consists of basic life assurance and general annuity business.
(2)See instead the rules set out in Chapter 3 of Part 2 of FA 2012.”