Part 2 Specific transitional provisions

1. Insurance company with BLAGAB consisting wholly of protection business
2. Disregard of amounts previously taken into account for tax purposes
3. Intangible fixed assets
4. Assets held for purposes of long-term business
5. Carry-forward of trading losses and excess management expenses
6. Relief for BLAGAB trade losses for accounting period beginning on or after 1 January 2013
7. Assets of the shareholder fund