# Corporation Tax Act 2009, Section 1160: Provision in respect of I minus E basis

Extent: E+W+S+N.I.

This Chapter applies if, for an accounting period, an insurance company is charged to tax in respect of its basic life assurance and general annuity business in accordance with the I - E rules.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1160 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1160
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.