137 Meaning of “the long-term business fixed capital”
Finance Act 2012 (2012 c 14) | Legislation

137  Meaning of “the long-term business fixed capital”

(1)     This section explains for the purposes of this Part what is meant by an asset forming part of “the long-term business fixed capital” of an insurance company.

(2)     An asset forms part of “the long-term business fixed capital” of the company if—

(a)     it is held

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