Statute
Section 1223A — Corporation Tax Act 2009: Exception for basic life assurance and general annuity business
Text of the provision Official document
Exception for basic life assurance and general annuity business 1223A 1 Sections 1219 to 1223 do not apply in relation to an accounting period of an insurance company with investment business so far as the business consists of basic life assurance and general annuity business.
2 See instead the rules set out in Chapter 3 of Part 2 of FA 2012.
Official source: legislation.gov.uk
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