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Part 4 SPECIAL PROVISION FOR LIFE ASSURANCE BUSINESSF1

Repealed

  1. 20Limitation on relief
  2. 21Provision in respect of “I minus E” basis
  3. 22Entitlement to relief: “I minus E” basis
  4. 23Giving effect to relief: enhanced expenses payable
  5. 24Entitlement to life assurance company tax credit
  6. 25Amount of life assurance company tax credit
  7. 26Payment in respect of life assurance company tax credit, etc
  8. 27Restriction on carrying forward expenses payable
  9. 28Certain qualifying expenditure excluded for purposes of capital gains

Annotations

Textual amendments

F1

Sch. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 525, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)