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IPTM7320 | Chargeable events: qualifying policies: companies

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Accounting periods of the company beginning on or after 1 April 2008

The chargeable event gain rules no longer apply to companies from the start of the first accounting period of the company to begin on or after 1 April 2008 – the ‘company’s start date’ – and instead the loan relationships rules apply – see IPTM3900 onwards and IPTM7107.