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Finance Act 2012

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Changes over time for: Paragraph 39

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Point in time view as at 16/11/2017.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. Help about Changes to Legislation

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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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