[124A Carry forward of post-1 April 2017 BLAGAB trade losses against subsequent profits]
Finance Act 2012 (2012 c 14) | Legislation

[124A  Carry forward of post-1 April 2017 BLAGAB trade losses against subsequent profits]

[(1)     This section applies if—

(a)     an insurance company carrying on basic life assurance and general annuity business makes a BLAGAB trade loss for an accounting period beginning on or after 1 April 2017 (“the loss-making period”),

(b)     relief

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