- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2012
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Rhagor o Adnoddau
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Nodiadau Esboniadol
(1)The rules contained in this Chapter have effect for the purpose of—
(a)calculating the BLAGAB trade profit or loss of any basic life assurance and general annuity business carried on by an insurance company, and
(b)calculating for corporation tax purposes the profits of any non-BLAGAB long-term business carried on by an insurance company,
but, in the case of section 112, see also subsection (6) of that section.
(2)In this Chapter references to the calculation of the profits are, in the case of the calculation of the BLAGAB trade profit or loss, to be read as references to the calculation of that profit or loss.
(3)See also section 47 of CTA 2009 (losses calculated on same basis as profits).
(4)In the case of the calculation of the BLAGAB trade profit or loss, see also sections 106 to 108.
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