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Contents

Legislation

Finance Act 1996

Crossheading Insurance companies

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Section 163 Life assurance business losses.
Section 164 Limits on relief for expenses.
Section 165 Annual payments under insurance policies: deductions.
Section 166 Equalisation reserves.
Section 167 Industrial assurance business.
Section 168 Capital redemption business.
Section 169 Provisional repayments in connection with pension business.
Section 170 Time for amending and enquiring into returns.

Insurance companies
Equalisation reserves.

Section 166 | Equalisation reserves.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 166 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(b); S.I. 2015/1999, art. 2