Statute
Section 471 — Corporation Tax Act 2009: Creditors who are insurance companies carrying on BLAGAB
Text of the provision Official document
Creditors who are insurance companies carrying on BLAGAB 471 1 This section sets out the conditions referred to section 468(1)(b)).
2 Condition A is that the creditor is an insurance company carrying on basic life assurance and general annuity business in the accounting period.
3 Condition B is that the asset representing the creditor relationship is matched for that period to a BLAGAB liability .
4 Condition C is that conditions C, D and E in section 469 are met in relation to that asset.
Official source: legislation.gov.uk
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