- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies if, for an accounting period, an insurance company is charged to tax under the I minus E basis in respect of its life assurance business.
(2)Any additional deduction to which the company would otherwise be entitled under section 1074 is to be treated as expenses payable falling to be brought into account at Step 3 of section 76(7) of ICTA (insurance companies: amount of expenses deduction).
(3)Section 1074 does not apply to allow any deduction in any calculation of the profits of the company’s life assurance business made in accordance with the provisions applicable for the purposes of section 35 (charge on trade profits).
But this is subject to subsection (4).
(4)Section 1074 has effect in relation to any gross roll-up business of the company as if the references to the trade carried on by the company were references to the gross roll-up business (and subsection (2) does not apply in relation to that business).
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