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Contents

Legislation

Finance Act 2012

Crossheading Definitions of expressions comprising “E”

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Section 76 Meaning of “adjusted BLAGAB management expenses”
Section 77 Section 76: meaning of “ordinary BLAGAB management expenses” etc
Section 78 Section 76: meaning of other expressions
Section 79 Spreading of acquisition expenses
Section 80 Section 79: meaning of “acquisition expenses”
Section 81 Amounts treated as ordinary BLAGAB management expenses
Section 82 Restrictions in relation to ordinary BLAGAB management expenses
Section 83 General annuity business
Section 84 General annuity business: meaning of “steep-reduction annuity” etc
Section 85 General annuity business: payments made in pre-1992 accounting periods

Definitions of expressions comprising “E”
Spreading of acquisition expenses

Section 79 | Spreading of acquisition expenses

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 79 omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 2, 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))