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The Insurance Contracts (Tax) (Change in Accounting Standards) Regulations 2022
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- 2022 No. 1165
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PART 2 Transitional provisions on adoption of IFRS 17
6.Transitional period over which the transitional amount brought into account
7.Transfers of business in the transitional period: transferee within charge to corporation tax
8.Transfers of business in the transitional period: other cases
9.Cessation of long-term business in the transitional period
10.Election under section 18A of the Corporation Tax Act 2009 in the transitional period
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