[1042O Adaptation of entitlement for certain insurance businesses]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Basic life assurance and general annuity businesses]

[1042O  Adaptation of entitlement for certain insurance businesses]

[(1)     This section applies if—

(a)     for an accounting period, an insurance company is charged to tax in respect of its basic life assurance and general annuity business in accordance with the I-E rules, and

(b)     the calculation of the company's charge to tax for

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