- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2009
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2009 c. 4
- Part 8
- Chapter 17
- Effect of application of...
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Changes over time for: Cross Heading: Effect of application of the I minus E basis: non-trading amounts
Version Superseded: 17/07/2012
Alternative versions:
- 01/04/2009- Amendment
- 19/07/2011
Point in time - 17/07/2012- Amendment
Status:
Point in time view as at 19/07/2011.
Changes to legislation:
Corporation Tax Act 2009, Cross Heading: Effect of application of the I minus E basis: non-trading amounts is up to date with all changes known to be in force on or before 29 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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Effect of application of the I minus E basis: non-trading amountsU.K.
901Effect of application of the I minus E basis: non-trading amountsU.K.
(1)The effect of applying the I minus E basis for an accounting period in relation to life assurance business carried on by an insurance company is as follows.
(2)Credits or debits falling to be brought into account under this Part in respect of intangible fixed assets of the company referable to that business are not brought into account as mentioned in section 747 (assets held for purposes of trade).
(3)Instead, those credits or debits are brought into account under section 751 (non-trading gains and losses) as non-trading credits or, as the case may be, non-trading debits.
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