Crossheading Insurance companies
From legislation.gov.uk
Contents
- Section 96 Companies with overseas branches: restriction of credit
- Section 97 Companies with more than one category of business: restriction of credit
- Section 97A Commercial allocation of relevant income to different categories of long-term business
- Section 98 Attribution for section 97 purposes if category is gross roll-up business
- Section 99 Allocation of expenses etc in calculations under section 35 of CTA 2009
- Section 100 First limitation for purposes of section 99(2)
- Section 101 Second limitation for purposes of section 99(2)
- Section 102 Interpreting sections 99 to 101 for life assurance or gross roll-up business
- Section 103 Interpreting sections 99 to 101 ...
- Section 104 Interpreting sections 100 and 101: amounts referable to category of business