Part 3

Income tax, corporation tax and capital gains tax

Insurance and friendly societies

Insurance companies: basis of taxation etc
39
1
Part 1 of Schedule 8 contains provision about the basis of taxation of insurance companies and related matters.
2
The amendments made by that Part of that Schedule have effect for periods of account of insurance companies beginning on or after 1st January 2007.
3
Subsection (2) is subject to the transitional provisions in Part 2 of that Schedule.