BLAGAB contracts, increased non-trading credits

Legislation/Regulatory – CTA2009 s. 563, 564
HMRC Guidance – IPTM3920

Duty of insurers

Legislation/Regulatory – ICTA88 s. 552(3), (5)-(10)
HMRC Guidance – IPTM7110 ; IPTM7120 ; IPTM7125 ; IPTM7130 ; IPTM7135 ; IPTM7165

EEA taxed contracts, increased non-trading credits

Legislation/Regulatory – CTA2009 s. 563, 564

Life insurance company, meaning

Legislation/Regulatory – CTA2009 s. 560

Loan relationship, contract to be

Legislation/Regulatory – CTA2009 s. 562

Meaning

Legislation/Regulatory – CTA2009 s. 561

Old accounting period contracts

Gains on deemed surrenders brought into account on related transactions

Legislation/Regulatory – CTA2009 s. 567

Generally

Legislation/Regulatory – CTA2009 s. 566

Restriction on credits, fair value accounting cases

Legislation/Regulatory – CTA2009 s. 568

Restriction on debits, non-fair value accounting cases

Legislation/Regulatory – CTA2009 s. 569

Relevant amount where fair value accounting used

Legislation/Regulatory – CTA2009 s. 565

Relevant companies

Legislation/Regulatory – CTA2009 s. 560