Finance Act 2012

Corporation Tax Act 2009

This section has no associated Explanatory Notes

175In section 806(3) (assets excluded from Part 8 (intangible fixed assets): financial assets), after paragraph (c) (but before the “and” at the end of that paragraph) insert—

(ca)assets so far as they are derived from, or are referable to, contracts or policies of insurance or capital redemption policies,.