[F11062AInsurance company to be treated as large companyU.K.
This section has no associated Explanatory Notes
An insurance company that carries on life assurance business in an accounting period is not to be treated for the purposes of this Chapter as a small or medium-sized enterprise in relation to that period.]
Textual Amendments
F1S. 1062A inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(15), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2