# Finance Act 2012, Paragraph 207


After section 1223 insert—
“Exception for basic life assurance and general annuity business
1223A (1) Sections 1219 to 1223 do not apply in relation to an accounting period of an insurance company with investment business so far as the business consists of basic life assurance and general annuity business.
(2) See instead the rules set out in Chapter 3 of Part 2 of FA 2012.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/207 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-207
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.