- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 14
- SCHEDULE 24
- Life assurance business
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes over time for: Cross Heading: Life assurance business
Version Superseded: 28/09/2004
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 28/09/2004- Amendment
- 01/04/2009- Amendment
Status:
Point in time view as at 10/07/2003.
Changes to legislation:
Finance Act 2003, Cross Heading: Life assurance business is up to date with all changes known to be in force on or before 10 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Life assurance businessU.K.
7(1)In the case of an insurance company carrying on life assurance business, the effect of section 86 of the Finance Act 1989 (c. 26) (spreading of relief for acquisition expenses) shall be ignored in determining for the purposes of paragraph 1(1) whether a deduction would (apart from this Schedule) be allowed for a particular period.U.K.
(2)But paragraph 1(4) has effect subject to that section where, in accordance with sub-paragraph (1) above, an amount is allowed as a deduction for a particular period under paragraph 1(4).
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