256 Different giving effect rules for [BLAGAB]
Capital Allowances Act 2001 (2001 c 2) | Legislation

256  Different giving effect rules for [BLAGAB]

(1)     Subsection (2) applies if a company—

(a)     carries on basic life assurance and general annuity business, and

[(b)     is charged to tax [in accordance with the I-E rules] in respect of [that

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