(a)an insurance company carries on any category of insurance business in a period of account,
(b)a calculation in accordance with the provisions applicable for the purposes of section 35 of CTA 2009 (charge on trade profits) falls to be made in relation to that category of business for that period, and
(c)there arises to the company in that period any income or gain in respect of which credit for foreign tax is to be allowed under the arrangements.
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