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Legislation
Finance (No. 2) Act 2023

Crossheading Provisions relating to insurance

  • Section 30 Transfer of basic life assurance and general annuity business
  • Section 31 Certain re-insurance sums not to count as deemed I-E receipts
  • Section 32 Insurers in difficulties: write-down orders for corporation tax purposes
  • Section 33 Insurers in difficulties: write-down orders in case of pension schemes
  1. Part 1 Income tax, corporation tax and capital gains tax
  2. Crossheading Provisions relating to insurance

Crossheading Provisions relating to insurance

From legislation.gov.uk

Contents

  1. Section 30 Transfer of basic life assurance and general annuity business
  2. Section 31 Certain re-insurance sums not to count as deemed I-E receipts
  3. Section 32 Insurers in difficulties: write-down orders for corporation tax purposes
  4. Section 33 Insurers in difficulties: write-down orders in case of pension schemes
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