124 Carry forward of [pre-1 April 2017] BLAGAB trade losses against subsequent profits

124  Carry forward of [pre-1 April 2017] BLAGAB trade losses against subsequent profits

(1)     This section applies if an insurance company carrying on basic life assurance and general annuity business makes a BLAGAB trade loss for an accounting period [beginning before 1 April 2017].

(2)     Relief is available under

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