Section 46

TRANSFER FROM NON TECHNICAL ACCOUNT NOT TO BE RECEIPT

1  [Omitted by FA 2012, s. 146 and Sch. 16, para. 247(s)(iv).]

History

Para. 1 omitted by FA 2012, s. 146 and Sch. 16, para. 247(s)(iv), with effect in relation to accounting periods beginning on or after 1 January 2013 (FA 2012, s. 148) but subject to transitional provisions in FA 2012, Sch. 17. Where an accounting period would otherwise straddle 1 January 2013, it is deemed to end on 31 December 2012 (FA 2012, s. 149).


NO DEDUCTION FOR CAPITAL ALLOCATIONS TO WITH-PROFITS POLICY HOLDERS

2  [Omitted by FA 2012, s. 146 and Sch. 16, para. 247(s)(iv).]

History

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