28 Deemed receipts under s 26(4): double taxation relief
Finance Act 2012 (2012 c 14) | Legislation

28  Deemed receipts under s 26(4): double taxation relief

(1)     This section applies if—

(a)     a receipt is treated as arising to an insurance company's business in an accounting period as a result of section 26(4),

(b)     the company carries on business through a permanent establishment outside the United Kingdom by reference to which double taxation relief is afforded in respect of any income or gains, and

(c)     the permanent establishment is one in relation to which regulation 10(2) of the Insurance Companies (Reserves) (Tax) Regulations 1996 previously applied.

(2)     For the purpose of calculating

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

179. List of offences triable either way.

  Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2:  (1)     offences at common law of public nuisance3;  (2)     an offence at common law of

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

Fiduciary Duties

Fiduciary DutiesWho is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under common law. Some relationships are automatically fiduciary, eg those between trustee and beneficiary, solicitor and client, principal and agent, business

LEXISNEXIS

Affray

AffrayAffray is an offence created by the Public Order Act 1986 (POA 1986). It can be tried in either the magistrates’ court or the Crown Court. The magistrates’ court may decline jurisdiction where for example in cases involving a weapon/throwing objects, or conduct that causes serious