Schedule 9 Insurance companies etc

United Kingdom

1. Expenses of insurance companies
2. Interpretative provisions relating to insurance companies
3. Amendment of Chapter 1 of Part 12 of ICTA etc
4. Apportionment of income and gains
5. Section 432B apportionment: participating funds
6. Transfers of business: deemed periodical return
7. Transfers of business: modification of section 444AC of ICTA
8. Transfers of business: transferor shares are assets of transferee's long-term insurance fund etc
9. Equalisation reserves for general business
10. Unappropriated surplus on valuation
11. Relevant financial reinsurance contracts
12. Receipts to be taken into account
13. Meaning of “brought into account”
14. Changes in recognised accounts: attribution of amounts carried forward under s.432F of ICTA
15. Charge of certain receipts of basic life assurance business
16. Corporation tax: policy holders' fraction of profits
17. Overseas life insurance companies
18. Meaning of “pension business”
19. Miscellaneous references to “class” of business
20. Transfers of business: references to accounting period ending with day of transfer