386 Overview of Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 10
Insurance Companies

Introduction

386  Overview of Chapter

(1)     This Chapter contains special rules about the treatment of the loan relationships of insurance companies.

(2)     In particular, it—

(a)     provides for special rules to apply [for the purposes of the I-E rules] in relation to an insurance company's non-trading deficits referable to BLAGAB instead of those in Chapter 16 (see sections 387 to 391), [and]

(b)     excludes

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