95 Use of non-BLAGAB allowable losses to reduce I-E profit
Finance Act 2012 (2012 c 14) | Legislation

Non-BLAGAB allowable losses

95  Use of non-BLAGAB allowable losses to reduce I-E profit

(1)     This section applies if—

(a)     an insurance company has an I-E profit for an accounting period, and

(b)     non-BLAGAB

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