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Official guidance
Life Assurance Manual

LAM13000 · Transfer of long-term business

  • LAM13010 · Transfers of long-term business: Introduction
  • LAM13020 · Transfers of long-term business: Commercial background
  • LAM13030 · Transfers of long-term business: Summary of the process for FSMA 2000/Part VII of transfers
  • LAM13040 · Transfers of long-term business: The taxation of insurance business transfer schemes: FA12/S128-135 and FA12/SCH17
  • LAM13050 · Transfers of long-term business: Accounting for business transfers
  • LAM13060 · Transfers of long-term business: Intra-group transfers and demutualisations: FA12/S129
  • LAM13070 · Transfers of long-term business: Transfers between non-group companies: FA12/S130
  • LAM13080 · Transfers of long-term business: the anti-avoidance rule: FA12/S132
  • LAM13090 · Transfers of long-term business: Friendly societies: FA12/S152
  • LAM13100 · Transfers of long-term business: Other tax consequences of business transfers: expenses: corporation tax liabilities
  • LAM13200 · Transfers of long-term business: Accounting for Part VII transfers: UK GAAP and IFRS Diagrams
  • LAM13210 · Accounting for Part VII Transfers - IFRS
  • LAM13220 · Accounting for Part VII Transfers – UK GAAP
  1. Transfer of long-term business
  2. Transfers of long-term business: Friendly societies: FA12/S152

LAM13090 | Transfers of long-term business: Friendly societies: FA12/S152

From HM Revenue & Customs · Life Assurance Manual

See LAM17080 for guidance on transfers of business to and from a friendly society, amalgamations of friendly societies and conversions of a friendly society into a company which is not a friendly society.

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