Overseas life insurance companies
Annuities
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
Expenses
Investment return where risk reinsured
Meanings
Overseas life insurance fund
Pension business, provisional repayments
Policy holders' share of profits
Receipts to be taken into account
Schedule D, Case I
Securities
Share pooling
Transfer of assets
Treasury power to modify provisions
UK branch or agency, charge on investment income