Accounting period in which profits or losses arise

Ancillary trust funds

Capital requirements

Cessation, final underwriting year

Claims equalisation reserves

Collection of tax


Corporation tax charge

Determination of profits or losses

Economic capital assessment

Funds at Lloyd's


Group relief restriction

Limited partnerships

Loan relationships


Membership requirements

Over and underprovision of liabilities

Overall premium limit


Premiums trust funds

Quota share insurance

Reinsurance to close

Restriction on activities

Schedule D, Case I

Scottish limited partnerships

Stop-loss insurance

Transfer of a name's business to

Transfer without change of ownership