94 Adjustment of I-E profit or excess BLAGAB expenses
Finance Act 2012 (2012 c 14) | Legislation

94  Adjustment of I-E profit or excess BLAGAB expenses

(1)     This section applies if the BLAGAB trade profit for the accounting period includes non-taxable distributions receivable by the company in that period that are referable, in accordance with Chapter 7, to the company's basic life assurance and general annuity business.

(2)

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