Part 2 Insurance companies carrying on long-term business
United Kingdom
- 1Introductory
- 2Charge to tax on I - E basis etc
- 3The I - E basis
- 4Apportionment rules for I - E charge
- 5I - E profit: policyholders' rate of tax
- 6Trade calculation rules applying to long-term business
- 7Trading apportionment rules
- 8Assets held for purposes of long-term business
- 9Relief for BLAGAB trade losses etc
- 10Transfers of long-term business
- 11Definitions
- 12Supplementary