SCHEDULES
SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
Part 4 SPECIAL PROVISION FOR LIFE ASSURANCE BUSINESS
20Limitation on relief
F1In computing in accordance with the provisions of the Taxes Act 1988 applicable to Case I of Schedule D the profits for any accounting period arising to an insurance company from its life assurance business, or from its gross roll-up business, no deduction for capital expenditure under paragraph 1 and no land remediation relief under paragraph 12 shall be allowable.