Apportionment of income and gains

Apportionment of receipts brought into account

Assets held for long-term business

Brought into account, meaning

Calculation of profits

Chargeable gains

Contingent loans

Corporation tax, policy holders' share of profits

Deemed receipts or expenses, transitional provisions


Investment return where risk reinsured


Overseas life insurance fund

Pension business, provisional repayments

Policy holders' share of profits

Receipts to be taken into account

Schedule D, Case I


Share pooling

Transfer of assets

Treasury power to modify provisions

UK branch or agency, charge on investment income