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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Insurance companies

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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

Insurance companies
Attribution for section 97 purposes if category is gross roll-up business

Section 98 | Attribution for section 97 purposes if category is gross roll-up business

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed