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Finance Act 2002
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Valid from 24/07/2002
Treated as large companiesU.K.
22Where, in an accounting period, an insurance company (within the meaning of Chapter 1 of Part 12 of the Taxes Act 1988)—
(a)carries on life assurance business, and
(b)qualifies as a small or medium-sized enterprise,
Parts 2 and 3 of this Schedule apply to that company as if it did not qualify as such an enterprise in that period.
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