Part II Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER I General
Life assurance
F1882 Calculation of profits: bonuses etc
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F1982ACalculation of profits: policy holders' tax
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F2082BUnappropriated surplus on valuation
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F1282CRelevant financial reinsurance contracts
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F3382DTreatment of profits: life assurance — adjustment consequent on change in Insurance Prudential Sourcebook
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F3382ESection 82D: treatment of transferors under insurance business transfer schemes
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F3382FSection 82D: treatment of transferees under insurance business transfer schemes
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F21 83 Receipts to be F1taken into account.
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F2483XAStructural assets
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F2583YAChanges in value of assets brought into account: non-profit companies
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F2683YBMeaning of “appropriate line 51 amount” for purposes of s.83YA
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F3483YCFAFTS: charge in relevant period of account
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F3483YDFAFTS: deduction in subsequent periods of account
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F3483YERegulations: apportionment and redefining “financial reinsurance arrangement”
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F3483YFFinancial reinsurance arrangements: further provision
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F1583ZAContingent loans
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F22 83A Meaning of “brought into account”.
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F2383BChanges in recognised accounts: attribution of amounts carried forward under s.432F of Taxes Act 1988
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F1383AA Amounts added to long term insurance fund of a company in excess of that company’s loss.
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F1483AB Treatment of surplus where there is a subsequent transfer of business from the company etc.
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84 Interpretation of sections 85 to 89 and further provisions about insurance companies.
F21
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F52
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F63
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F274
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F75
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F86
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F2885 Charge of certain receipts of basic life assurance business.
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F2985AExcess adjusted F17life assurance trade profits
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F3086 Spreading of relief for acquisition expenses.
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F1087 Management expenses.
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F3188 Corporation tax: policy holders’ F9share of profits.
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F388A Lower corporation tax rate on certain insurance company profits.
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F32 89 Policy holders’ share of profits.
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F489A Modification of sections 82 to 83A, 88 and 89 in relation to overseas life insurance companies.
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F1690 Life policies etc. held by companies.
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F1190AInterpretation
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