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Part I General amendmentsF1

Repealed

  1. Classes of life assurance business
  2. Linked assets
  3. Receipts to be brought into account
  4. Supplementary provisions as to apportionment
  5. Franked investment income: supplementary provisions
  6. Computation of losses
  7. Treatment of interest and annuities
  8. Interest on repayment of advance corporation tax
  9. Capital allowances
  10. Treatment of tax-free income
  11. Taxation of pure reinsurance business
  12. Life reinsurance business: separate charge on profits
  13. Provisions applicable to charge under Case I of Schedule D
  14. Overseas life assurance business
  15. Taxation of investment return where risk reinsured

Annotations

Textual amendments

F1

Sch. 8 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(f)(ii)