SCHEDULES
SCHEDULE 13Tax relief for expenditure on vaccine research etc
Part 4Special provision for giving relief to insurance companies
I122Treated as large companies
Where, 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.