Finance Act 2007, Paragraph 23 is up to date with all changes known to be in force on or before 04 March 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.
23U.K.In section 256(1) (different giving effect rules for different categories of business), for paragraph (b) substitute—
“(b)is charged to tax under the I minus E basis in respect of its life assurance business.”
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
