SolvedCrossheading Treatment of deficit on basic life assurance and general annuity business
From legislation.gov.uk
Contents
- Section 387 Treatment of deficit on basic life assurance and general annuity business: introduction
- Section 388 Basic rule: deficit set off against income and gains of deficit period
- Section 389 Claim to carry back deficit
- Section 390 Meaning of “available profits”
- Section 391 Carry forward of surplus deficit to next accounting period