SolvedLAM14000 | Finance Act 2012 Transitional Provisions
From HM Revenue & Customs · Life Assurance Manual
Contents9 entries
- LAM14010Finance Act 2012 Transitional provisions: Overview and scope of this chapter: FA12/SCH17
- LAM14020Finance Act 2012 Transitional provisions: Overview of the transitional adjustments: FA12/SCH17
- LAM14030Finance Act 2012 Transitional provisions: The total transitional difference: deemed receipts or expenses: FA12/SCH17/PART1
- LAM14040Finance Act 2012 Transitional provisions: BLAGAB consisting wholly of protection business: FA12/SCH17/PART2/PARA21
- LAM14050Finance Act 2012 Transitional provisions: Disregard of amounts previously taken into account: deferred acquisition costs (DAC) and deferred income reserve (DIR): FA12/SCH17/PART2/PARA22
- LAM14060Finance Act 2012 Transitional provisions: Intangible fixed assets: FA12/SCH17/PART2/PARA24
- LAM14070Finance Act 2012 Transitional provisions: Assets held for purposes of long-term business: FA12/SCH17/PARA25-28
- LAM14080Finance Act 2012 Transitional provisions: Carry forward trade profits, excess management expenses and BLAGAB trade losses: FA12/SCH17/PART2/PARA29 – PARA 24
- LAM14090Finance Act 2012 Transitional provisions: Assets held other than those of the long-term business: FA12/SCH17/PART2/PARA35