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Contents

Legislation

Finance Act 1989

Crossheading Life assurance

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Section 82 Calculation of profits: bonuses etc
Section 82A Calculation of profits: policy holders' tax
Section 82B Unappropriated surplus on valuation
Section 82C Relevant financial reinsurance contracts
Section 82D Treatment of profits: life assurance — adjustment consequent on change in Insurance Prudential Sourcebook
Section 82E Section 82D: treatment of transferors under insurance business transfer schemes
Section 82F Section 82D: treatment of transferees under insurance business transfer schemes
Section 83 Receipts to be taken into account.
Section 83XA Structural assets
Section 83YA Changes in value of assets brought into account: non-profit companies
Section 83YB Meaning of “appropriate line 51 amount” for purposes of s.83YA
Section 83YC FAFTS: charge in relevant period of account
Section 83YD FAFTS: deduction in subsequent periods of account
Section 83YE Regulations: apportionment and redefining “financial reinsurance arrangement”
Section 83YF Financial reinsurance arrangements: further provision
Section 83ZA Contingent loans
Section 83A Meaning of “brought into account”.
Section 83B Changes in recognised accounts: attribution of amounts carried forward under s.432F of Taxes Act 1988
Section 83AA Amounts added to long term insurance fund of a company in excess of that company’s loss.
Section 83AB Treatment of surplus where there is a subsequent transfer of business from the company etc.
Section 84 Interpretation of sections 85 to 89 and further provisions about insurance companies.
Section 85 Charge of certain receipts of basic life assurance business.
Section 85A Excess adjusted life assurance trade profits
Section 86 Spreading of relief for acquisition expenses.
Section 87 Management expenses.
Section 88 Corporation tax: policy holders’ share of profits.
Section 88A Lower corporation tax rate on certain insurance company profits.
Section 89 Policy holders’ share of profits.
Section 89A Modification of sections 82 to 83A, 88 and 89 in relation to overseas life insurance companies.
Section 90 Life policies etc. held by companies.
Section 90A Interpretation

Life assurance
Life policies etc. held by companies.

Section 90 | Life policies etc. held by companies.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 90 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(a)