- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/12/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2007
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2007 c. 11
- SCHEDULE 11
- Restriction on amount of...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Restriction on amount of technical provisions made by general insurers
Alternative versions:
- 19/07/2007- Amendment
- 17/12/2014
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Point in time view as at 17/12/2014.
Changes to legislation:
Finance Act 2007, Cross Heading: Restriction on amount of technical provisions made by general insurers is up to date with all changes known to be in force on or before 28 November 2024. 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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Restriction on amount of technical provisions made by general insurersU.K.
1(1)This paragraph applies if a general insurer makes any technical provisions for a period of account.U.K.
(2)The amount of the technical provisions stated in the accounts for that period is to be taken into account in the calculation for tax purposes of the profits of the general insurer's trade for that period unless an officer of Revenue and Customs considers that that amount exceeds the appropriate amount.
(3)In that case—
(a)the excess is not to be taken into account in that calculation, and
(b)the profits of the general insurer's trade for the next period of account are to be adjusted accordingly for tax purposes.
(4)“The appropriate amount” means such amount as is determined in accordance with regulations made by the Commissioners for Her Majesty's Revenue and Customs to be the appropriate amount to be taken into account in that calculation.
(5)Any such determination must be made by reference to the time at which the technical provisions are made.
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