563 Increased non-trading credits for BLAGAB and EEA taxed contracts
Corporation Tax Act 2009 (2009 c 4) | Legislation

563  Increased non-trading credits for BLAGAB and EEA taxed contracts

(1)     This section applies if—

(a)     as a result of section 562 the relevant company is required to bring into account for an accounting period a non-trading credit representing a profit from a related transaction, and

(b)     the investment life insurance contract is—

(i)     a BLAGAB

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