Overseas life insurance companies | Croner-i Tax and Accounting

Annuities

Legislation/Regulatory – SI 2006/3271 reg. 10

Apportionment of income and gains

Legislation/Regulatory – SI 2006/3271 reg. 8

Apportionment of receipts brought into account

Legislation/Regulatory – SI 2006/3271 reg. 9

Assets held for long-term business

Legislation/Regulatory – FA2012 s. 117

Brought into account, meaning

Legislation/Regulatory – SI 2006/3271 reg. 24

Calculation of profits

Legislation/Regulatory – SI 2006/3271 reg. 20, 21

Chargeable gains

Legislation/Regulatory – SI 2006/3271 reg. 27-32 ; TCGA92 s. 212(5A), Sch. 7A, Sch. 7B

Contingent loans

Legislation/Regulatory – SI 2006/3271 reg. 23

Corporation tax, policy holders' share of profits

Legislation/Regulatory – SI 2006/3271 reg. 25

Deemed receipts or expenses, transitional provisions

Legislation/Regulatory – FA2012 Sch. 17, para. 20

Expenses

Legislation/Regulatory – SI 2006/3271 reg. 5

Investment return where risk reinsured

Legislation/Regulatory – SI 2006/3271 reg. 14

Meanings

Legislation/Regulatory – SI 2006/3271 reg. 6, 16

Overseas life insurance fund

Legislation/Regulatory – SI 2006/3271 reg. 18

Pension business, provisional repayments

Legislation/Regulatory – FA96 s. 169

Policy holders' share of profits

Legislation/Regulatory – SI 2006/3271 reg. 26

Receipts to be taken into account

Legislation/Regulatory – SI 2006/3271 reg. 22

Schedule D, Case I

Legislation/Regulatory – SI 2006/3271 reg. 13

Securities

Legislation/Regulatory – SI 2006/3271 reg. 12

Share pooling

Legislation/Regulatory – FA2012 s. 120, 121

Transfer of assets

Legislation/Regulatory – SI 2006/3271 reg. 11

Treasury power to modify provisions

Legislation/Regulatory – FA2012 s. 144

UK branch or agency, charge on investment income