Related HMRC Manuals

90(1)  This section applies if an insurance company re-insures any risk in respect of a policy or contract attributable to its basic life assurance and general annuity business.

90(2)  For the purposes of the I – E rules the investment return on the policy or contract is treated as accruing to the company while the risk remains reinsured by the company under the re-insurance arrangement.

90(3)  The investment return that is treated as accruing to the company–

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.