# Corporation Tax Act 2010, Section 357XE: Re-insurance trade


(1) A trade is an “excluded trade” if it consists of re-insurance.
(2) In this Part “re-insurance” includes retrocession.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357XE (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357XE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.