Related HMRC Manuals

211ZA(1)  This section applies where–

(a)an insurance business transfer scheme has effect to transfer business consisting of or including basic life assurance and general annuity business from one person (“the transferor” ) to another (“the transferee” ) or more than one others (“the transferees” ), and

(b)the transferor has relevant unused losses.

211ZA(2)  For the purposes of subsection (1)(b) above the transferor has relevant unused losses if–

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