# Finance Act 2012, Section 68: Charge to tax on I - E profit


(1) The charge to corporation tax applies to the I - E profit of the basic life assurance and general annuity business carried on by an insurance company.
(2) For the meaning of “I - E profit”, see section 73.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/68 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.