90 Investment return where risk in respect of policy or contract re-insured
Finance Act 2012 (2012 c 14) | Legislation

90  Investment return where risk in respect of policy or contract re-insured

(1)     This section applies if an insurance company re-insures any risk in respect of a policy or contract attributable to its basic life assurance and general annuity business.

(2)     For the purposes of the I-E rules the investment return on the policy or contract is treated

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