Part III

Income Tax, Corporation Tax and Capital Gains Tax
Chapter II

Other provisions

Insurance

Insurance business: apportionment rules.
109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 109 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(j)