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Finance Act 2012
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Changes over time for: Paragraph 39
Alternative versions:
- 17/07/2012- Amendment
- 16/11/2017
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Point in time view as at 16/11/2017.
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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 39.
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This section has no associated Explanatory Notes
39U.K.The following expressions have the same meaning in this Schedule as they have in Chapter 1 of Part 12 of ICTA—
“brought into account” (except in paragraph 24),
“gross roll-up business”,
“the I minus E basis”,
“the life assurance trade profits provisions”,
“non-profit fund”,
“period of account”,
“periodical return”, and
“PHI business”.
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