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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 1
- Part 1
- Paragraph 9
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Version Superseded: 17/07/2012
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- 01/04/2010- Amendment
- 14/03/2012
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Corporation Tax Act 2010, Paragraph 9 is up to date with all changes known to be in force on or before 08 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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9(1)Amend section 76 (expenses of insurance companies) as follows.U.K.
(2)In subsection (7) at Step 5 for “set off under section 393A or 403(1)” substitute “ relieved under section 37 of CTA 2010 or under Chapter 4 of Part 5 of that Act ”.
(3)In subsection (9)—
(a)in Rule B for “section 834(4) (apportionment on time basis)” substitute “ section 1172 of CTA 2010 (apportionment to different periods) ”, and
(b)in Rule C for “section 834(4) (apportionment on time basis)” substitute “ section 1172 of CTA 2010 (apportionment to different periods) ”.
(4)In subsection (15) after the definition of “expenses payable” insert—
““profits” means income and chargeable gains.”
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