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Legislation
Finance Act 1996

SCHEDULE 31 Life assurance business losses

  • Crossheading Expenses of management
  • Crossheading Computation of losses and limitation on relief
  • Crossheading Spreading of relief for acquisition expenses
  • Crossheading Ascertainment of losses
  • Crossheading Application of surplus in reduction of certain losses
  • Crossheading Meaning of “brought into account” in sections 83AA and 83AB
  • Crossheading Enactments disapplying section 83(3) of the Finance Act 1989
  • Crossheading Overseas life insurance companies
  • Crossheading Transitional provisions
  • Crossheading Commencement
  1. Finance Act 1996
  2. Life assurance business losses

Schedule 31 | Life assurance business losses F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Expenses of management

(1)Repealed

Computation of losses and limitation on relief

(2)Repealed

Spreading of relief for acquisition expenses

(3)Repealed

Ascertainment of losses

(4)Repealed

Application of surplus in reduction of certain losses

(5)Repealed

Meaning of “brought into account” in sections 83AA and 83AB

(6)Repealed

Enactments disapplying section 83(3) of the Finance Act 1989

(7)Repealed

Overseas life insurance companies

(8)Repealed

Transitional provisions

(9)Repealed

Commencement

(10)Repealed

Notes

  1. F1

    Sch. 31 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(v)

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