Part 1 Deemed receipts or expenses
- General outline of the provision of this Part of this Schedule
- Basic concepts
- The comparison etc
- Deemed receipts or expenses of BLAGAB or non-BLAGAB long-term business
- Period over which deemed receipts or expenses arise
- Financing-arrangement-funded transfers to shareholders in relation to non-profit funds
- Anti-avoidance
- Overseas life insurance companies