Statute
Section 1062A — Corporation Tax Act 2009: Insurance company to be treated as large company
Text of the provision Official document
Insurance company to be treated as large company 1062A An insurance company that carries on life assurance business in an accounting period is not to be treated for the purposes of this Chapter as a small or medium-sized enterprise in relation to that period.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →