Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2012

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102Policyholders’ rate of tax on policyholders’ share of I - E profit
This adran has no associated Nodiadau Esboniadol

(1)This section applies if an insurance company has an I - E profit for an accounting period.

(2)The rate of corporation tax chargeable for a financial year on the policyholders’ share (if any) of the I - E profit is the policyholders’ rate of tax.

(3)The policyholders’ rate of tax is the rate at which income tax at the basic rate is charged for the tax year that begins on 6 April in the financial year.

(4)The policyholders’ share of the I - E profit is determined in accordance with section 103.

(5)The policyholders’ share of the I - E profit for an insurance company’s accounting period is to be left out of account in determining for the purposes of Part 3 of CTA 2010 (companies with small profits)—

(a)the augmented profits of the company for the accounting period, and

(b)the taxable total profits of the company for the accounting period.

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