Accounting scheme
Amount of premium
Legislation/Regulatory –
SI 1994/1774 reg. 24
Application of scheme, notification by insurer
Generally
Legislation/Regulatory –
SI 1994/1774 reg. 21(1)
Withdrawal
Legislation/Regulatory –
SI 1994/1774 reg. 21(2)
Credit for tax
Legislation/Regulatory –
SI 1994/1774 reg. 25
Date of receipt, meaning
Legislation/Regulatory –
SI 1994/1774 reg. 20(1)
Expulsion
Generally
Legislation/Regulatory –
SI 1994/1774 reg. 21(3), 27
Tax to be accounted for
Legislation/Regulatory –
SI 1994/1774 reg. 28
General provisions
Legislation/Regulatory –
FA94 s. 68
Initial period
Legislation/Regulatory –
SI 1994/1774 reg. 20(1)
Premium written date
Legislation/Regulatory –
SI 1994/1774 reg. 20(1)
Premiums treated as received on premium written date
Legislation/Regulatory –
SI 1994/1774 reg. 23
Relevant accounting periods
Generally
Legislation/Regulatory –
SI 1994/1774 reg. 22
Meaning
Legislation/Regulatory –
FA94 s. 68(1)
Withdrawal
Generally
Legislation/Regulatory –
SI 1994/1774 reg. 21(3), 26
Tax to be accounted for
Legislation/Regulatory –
SI 1994/1774 reg. 28