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Legislation

Finance Act 2009

Crossheading Insurance etc

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Section 46 Insurance companies
Section 47 Equalisation reserves for Lloyd's corporate and partnership members

Part 2 Income tax, corporation tax and capital gains tax
Crossheading Insurance etc

Crossheading Insurance etc

From legislation.gov.uk

Contents

Section 46 Insurance companies
Section 47 Equalisation reserves for Lloyd's corporate and partnership members