Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 17 U.K. Part 2: transitional provision

PART 3 U.K. Supplementary

Interpretation U.K.

39 U.K. The following expressions have the same meaning in this Schedule as they have in Chapter 1 of Part 12 of ICTA—

• “brought into account” (except in paragraph 24),

• “gross roll-up business”,

• “the I minus E basis”,

• “the life assurance trade profits provisions”,

• “non-profit fund”,

• “period of account”,

• “periodical return”, and

• “PHI business”.