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Legislation
Corporation Tax Act 2010

Crossheading Excluded trades

  • Section 357XA Oil activities
  • Section 357XB Lending and investment
  • Section 357XC Investment management
  • Section 357XD Insurance: long-term business
  • Section 357XE Re-insurance trade
  1. Excluded trades
  2. Insurance: long-term business

Section 357XD | Insurance: long-term business

From legislation.gov.uk

A trade is an “excluded trade” if it consists of or includes long-term business (within the meaning given by section 63(1) of FA 2012).

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