Skip to content

Contents

Legislation

Finance Act 2012

Crossheading Policyholder tax and calculation of BLAGAB trade profit or loss

Find in this level

Section 106 Deduction for current policyholder tax
Section 107 Expenses or receipts for deferred policyholder tax
Section 108 Meaning of “the closing deferred policyholder tax balance” etc

CHAPTER 5 I - E profit: policyholders' rate of tax
Crossheading Policyholder tax and calculation of BLAGAB trade profit or loss

Crossheading Policyholder tax and calculation of BLAGAB trade profit or loss

From legislation.gov.uk

Contents

Section 106 Deduction for current policyholder tax
Section 107 Expenses or receipts for deferred policyholder tax
Section 108 Meaning of “the closing deferred policyholder tax balance” etc