SCHEDULES
SCHEDULE 6

Expenses of companies with investment business and insurance companies
Section 41

Income and Corporation Taxes Act 1988
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Incidental costs of obtaining loan finance
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Change in ownership of investment company: deductions generally.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deductions: assets transferred within group
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Change in ownership of company carrying on property business
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Change in ownership of company with unused non-trading loss on intangible fixed assets
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 1989

Charge of certain receipts of basic life assurance business
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Spreading of relief for acquisition expenses
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 1996
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 6 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(l)(iii)