18Q(1) So much of the profits or losses of a company as consists of profits or losses arising from basic life assurance and general annuity business is not to be regarded as forming part of a relevant profits amount or relevant losses amount of the company for the purposes of this Chapter.
18Q(2) [Omitted by FA 2012, s. 146 and Sch. 16, para. 137(3).]
18Q(3) [Omitted by FA 2012, s. 146 and Sch. 16, para. 137(3).]
18Q(4) Any election under section 107(4) of FA 2000 (general insurance: adjustment for technical provision) is to be ignored for the purposes of this Chapter.
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