89 Miscellaneous income and losses
Finance Act 2012 (2012 c 14) | Legislation

89  Miscellaneous income and losses

(1)     In the application of the I-E rules for an accounting period in relation to an insurance company's basic life assurance and general annuity business, BLAGAB miscellaneous income of the company for the period is to count as income for the purposes of those rules only in so far as it exceeds BLAGAB miscellaneous losses of the company for the period.

(2)     If for an accounting period the BLAGAB miscellaneous losses

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