[97 Companies with more than one category of business: restriction of credit]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[97  Companies with more than one category of business: restriction of credit]

[(1)     This section applies if—

(a)     an insurance company carries on more than one category of long-term business in an accounting period, and

(b)     there arises to the company in that period any income

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