565 Relevant amount where the relevant company uses fair value accounting
Corporation Tax Act 2009 (2009 c 4) | Legislation

565  Relevant amount where the relevant company uses fair value accounting

(1)     This section applies if the relevant company brings credits and debits in respect of the investment life insurance contract into account on the basis of fair value accounting.

(2)     If this section applies, the relevant amount for section 563 is—

PC x (AR / (100 - AR))

·É³ó±ð°ù±ð—

PC is the

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