Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter VI Miscellaneous provisions
Insurance companies
164 Limits on relief for expenses.
F1(1)
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F2(2)
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F3(3)
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(4)
In section 56(4) of the Taxes Act 1988 (which contains a reference to the computation required by section 76(2) of that Act), for “by” there shall be substituted “
for the purposes of
”
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(5)
Subject to subsection (6) below, this section has effect in relation to accounting periods beginning on or after 1st January 1996.
F4(6)
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