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Contents

Legislation

Finance Act 2012

PART 2 Insurance companies carrying on long-term business

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CHAPTER 1 Introductory
CHAPTER 2 Charge to tax on I - E basis etc
CHAPTER 3 The I - E basis
CHAPTER 4 Apportionment rules for I - E charge
CHAPTER 5 I - E profit: policyholders' rate of tax
CHAPTER 6 Trade calculation rules applying to long-term business
CHAPTER 7 Trading apportionment rules
CHAPTER 8 Assets held for purposes of long-term business
CHAPTER 9 Relief for BLAGAB trade losses etc
CHAPTER 10 Transfers of long-term business
CHAPTER 11 Definitions
CHAPTER 12 Supplementary

Finance Act 2012
PART 2 Insurance companies carrying on long-term business

PART 2 Insurance companies carrying on long-term business

From legislation.gov.uk

Contents

CHAPTER 1 Introductory
CHAPTER 2 Charge to tax on I - E basis etc
CHAPTER 3 The I - E basis
CHAPTER 4 Apportionment rules for I - E charge
CHAPTER 5 I - E profit: policyholders' rate of tax
CHAPTER 6 Trade calculation rules applying to long-term business
CHAPTER 7 Trading apportionment rules
CHAPTER 8 Assets held for purposes of long-term business
CHAPTER 9 Relief for BLAGAB trade losses etc
CHAPTER 10 Transfers of long-term business
CHAPTER 11 Definitions
CHAPTER 12 Supplementary