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Capital Allowances Act 2001

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Changes over time for: Section 270HH

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[F1270HHDifferent giving effect rules for BLAGABU.K.
This section has no associated Explanatory Notes

(1)This section applies if a company—

(a)carries on basic life assurance and general annuity business, and

(b)is charged to tax in accordance with the I-E rules in respect of that business.

(2)Any allowance under this Part to which the company is entitled in respect of the basic life assurance and general annuity business is to be given effect by treating it for the purposes of section 76 of FA 2012 as a deemed BLAGAB management expense for the chargeable period in question.]

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