Related Commentary  Related HMRC Manuals

710  In this Part–

“accounting policy”, in relation to a company, means the principles, bases, conventions, rules and practices that the company applies in preparing and presenting its financial statements,

“bank” means–

(a)the Bank of England,

(b)a person within section 1120(2)(b) of CTA 2010, or

(c)a firm within section 1120(2)(c) of CTA 2010,

“capital redemption policy” means a contract made in the course of capital redemption business (as defined in section 56(3) of FA 2012),

“contract of insurance” has the meaning given by section 64 of FA 2012,

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