107 Expenses or receipts for deferred policyholder tax
Finance Act 2012 (2012 c 14) | Legislation

107  Expenses or receipts for deferred policyholder tax

(1)     This section applies for the purpose of calculating the BLAGAB trade profit or loss for a period of account of any basic life assurance and general annuity business carried on by an insurance company.

(2)     In calculating the profit or loss, an amount is brought into account that

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