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Schedule 17 Insurance companies etc

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Financing-arrangement-funded transfers
  2. Expenses: fronting reinsurance commissions etc
  3. Structural assets
  4. Deposit back arrangements
  5. Foreign business assets
  6. Foreign currency assets
  7. Derivative contracts
  8. Apportionments
  9. UK distributions received by insurance companies
  10. Clarification of scope of ICTA s.432A
  11. “BLAGAB profits” etc
  12. Abolition of “inherited estates” apportionment rules
  13. Insurance special purpose vehicles
  14. Group relief: gross profits to exclude relevant profits
  15. Charges on income
  16. Remediation of contaminated land
  17. Repeal of ICTA s.56(4)
  18. Partnership returns
  19. Overseas life assurance business
  20. Trades in I minus E
  21. Controlled foreign companies
  22. Offshore income gains
  23. Transfers of business
  24. Periodical return
  25. Repeal of section 737D of ICTA
  26. R&D relief
  27. Section 89(7) of FA 1989
  28. Commencement of Schedule 9 to FA 2007
  29. Commencement of Business Transfer Schemes Order
  30. Gross roll-up business
  31. Repeal of spent provision