Section 1160 Provision in respect of I minus E basis
United Kingdom
F1This Chapter applies if, for an accounting period, an insurance company is charged to tax F2in respect of its basic life assurance and general annuity business in accordance with the I - E rules.
Annotations
Textual amendments
- F1
Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(a)
- F2
Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(b)
Notes on Part 14
Textual amendments
- F1
Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2
Notes on Chapter 4
Textual amendments
- F1
Words in Pt. 14 Ch. 4 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 195