Crossheading Tax rate on policyholders' share of I - E profitFrom legislation.gov.ukDetailsContentsSection 102 Policyholders' rate of tax on policyholders' share of I - E profitSection 103 Rules for determining policyholders' share of I - E profitSection 104 Meaning of “the adjusted amount”Section 105 Meaning of “BLAGAB non-taxable distributions” and “shareholders' share”