Part I General amendmentsF1
Repealed
- Classes of life assurance business
- Linked assets
- Receipts to be brought into account
- Supplementary provisions as to apportionment
- Franked investment income: supplementary provisions
- Computation of losses
- Treatment of interest and annuities
- Interest on repayment of advance corporation tax
- Capital allowances
- Treatment of tax-free income
- Taxation of pure reinsurance business
- Life reinsurance business: separate charge on profits
- Provisions applicable to charge under Case I of Schedule D
- Overseas life assurance business
- 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)