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Finance Act 2012
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70Rules for calculating I - E profit or excess BLAGAB expenses
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Nodiadau Esboniadol
(1)The rules set out in Chapter 3 determine whether for an accounting period an insurance company carrying on basic life assurance and general annuity business has an I - E profit or excess BLAGAB expenses (and, if so, the amount of the profit or expenses).
(2)Those rules are referred to in this Part as “the I - E rules”.
(3)The calculation of the I - E profit or excess BLAGAB expenses is to operate by reference to the amounts that are credited or debited in the accounts of the company for a period of account drawn up in accordance with generally accepted accounting practice.
(4)But, in the case of amounts of a particular description, that is subject to any provision which (whether expressly or by implication) provides for that calculation to operate by reference to something else.
(5)For the meaning of “excess BLAGAB expenses”, see section 73.
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