Provision in respect of “I minus E” basisU.K.
21Paragraphs 22 to 28 apply where [F1an insurance company is charged to tax under the I minus E basis in respect of its life assurance business for any accounting period.]
Textual Amendments
F1Words in Sch. 22 para. 21 substituted (with effect in accordance with Sch. 17 para. 23(8) of the amending Act) by Finance Act 2008 (c. 9), Sch. 17 para. 23(4)