Related Commentary  Related HMRC Manuals

74(1)  In section 73 “income”, in relation to an insurance company, means the following income or credits so far as arising from the company's long-term business–

(a)income of the company chargeable under Chapter 3 of Part 4 of CTA 2009 in respect of any separate UK property business or overseas property business within section 86(4),

(b)credits in respect of any loan relationships of the company,

(c)credits in respect of any derivative contracts of the company,

(d)credits brought into account by the company under Part 8 of CTA 2009 (intangible fixed assets),

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.