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Finance Act 2002
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3U.K.After subsection (3) of that section insert—
“(3A)Where the amount payable by a member under a quota share contract is less than the declared amount, the difference between the two amounts shall be treated as a trading receipt in computing the profits arising from the member’s underwriting business in the year of assessment which corresponds to the underwriting year in which the contract takes effect.
(3B)Where a member has entered a quota share contract, any amount paid by him to cover a cash call in respect of transferred losses that are not declared at the time the contract takes effect shall be treated—
(a)for the purposes of subsection (1)(c)(i) and (3A) above, as an amount payable under the contract, and
(b)for the purposes of section 172, as a payment made at the time the contract takes effect.”.
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