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Finance Act 2012

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4(1)This paragraph applies if an insurance company does not have a periodical return covering a period ending immediately before 1 January 2013.

(2)For corporation tax purposes the company is deemed to have a periodical return covering the period—

(a)beginning immediately after the last period ending before 1 January 2013 that is covered by a periodical return of the company, and

(b)ending immediately before 1 January 2013.

(3)This deemed periodical return is deemed to contain such entries as would be included in an actual periodical return of the company covering the period beginning and ending as mentioned in sub-paragraph (2)(a) and (b).

(4)For corporation tax purposes the period beginning and ending as mentioned in sub-paragraph (2)(a) and (b) is deemed to be a period of account of the company.

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