Related Commentary  Related HMRC Manuals

212(1)  Where at the end of an accounting period the assets held by an insurance company for the purposes of its long-term business include –

(a)rights under an authorised unit trust, or

(b)interests in an offshore fund, or

(ba)units in an authorised contractual scheme which is a co-ownership scheme, or

(c)shares in a company which is, or is a member of, a UK REIT within the meaning of Part 12 of CTA 2010 (Real Estate Investment Trusts),

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