# Corporation Tax Act 2009, Section 18Q: Insurance companies

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

(1) So much of the profits or losses of a company as consists of profits or losses arising from basic life assurance and general annuity business ... is not to be regarded as forming part of a relevant profits amount or relevant losses amount of the company for the purposes of this Chapter.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Any election under section 107(4) of FA 2000 (general insurance: adjustment for technical provision) is to be ignored for the purposes of this Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/18Q (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-18Q
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.