Life assurance Life assurance

United Kingdom

1. 82Calculation of profits: bonuses etc
2. 82ACalculation of profits: policy holders' tax
3. 82BUnappropriated surplus on valuation
4. 82CRelevant financial reinsurance contracts
5. 82DTreatment of profits: life assurance — adjustment consequent on change in Insurance Prudential Sourcebook
6. 82ESection 82D: treatment of transferors under insurance business transfer schemes
7. 82FSection 82D: treatment of transferees under insurance business transfer schemes
8. 83Receipts to be taken into account.
9. 83XAStructural assets
10. 83YAChanges in value of assets brought into account: non-profit companies
11. 83YBMeaning of “appropriate line 51 amount” for purposes of s.83YA
12. 83YCFAFTS: charge in relevant period of account
13. 83YDFAFTS: deduction in subsequent periods of account
14. 83YERegulations: apportionment and redefining “financial reinsurance arrangement”
15. 83YFFinancial reinsurance arrangements: further provision
16. 83ZAContingent loans
17. 83AMeaning of “brought into account”.
18. 83BChanges in recognised accounts: attribution of amounts carried forward under s.432F of Taxes Act 1988
19. 83AAAmounts added to long term insurance fund of a company in excess of that company’s loss.
20. 83ABTreatment of surplus where there is a subsequent transfer of business from the company etc.
21. 84Interpretation of sections 85 to 89 and further provisions about insurance companies.
22. 85Charge of certain receipts of basic life assurance business.
23. 85AExcess adjusted life assurance trade profits
24. 86Spreading of relief for acquisition expenses.
25. 87Management expenses.
26. 88Corporation tax: policy holders’ share of profits.
27. 88ALower corporation tax rate on certain insurance company profits.
28. 89Policy holders’ share of profits.
29. 89AModification of sections 82 to 83A, 88 and 89 in relation to overseas life insurance companies.
30. 90Life policies etc. held by companies.
31. 90AInterpretation