GIM6145 - Technical provisions: periods of account beginning on or after 1 January 2000 and ending before 19 July 2007: section 107 FA2000
This section of the Chapter on technical provisions gives guidance on the tax treatment of technical provisions under FA00/S107, namely for accounting periods beginning on or after 1 January 2000 and ending before 19 July 2007.
There is a short transitional provision relating to FA00/S107 (4) described at GIM6180.
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Section 107 FA2000: background (including commencement date and date of repeal) |
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Section 107 FA2000: definitions |
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Section 107 FA2000: excesses and deficiencies |
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Section 107 FA2000: disclaimers |
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The General Insurance Reserves (Tax) Regulations: background |
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General Insurance Reserves (Tax) Regulations: overview of the calculation |
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General Insurance Reserves (Tax) Regulations: summary of regulation 3 |
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General Insurance Reserves (Tax) Regulations: 'the original provisions' |
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General Insurance Reserves (Tax) Regulations: 'the cost of settling liabilities' |
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General Insurance Reserves (Tax) Regulations: connected companies, reinsurance and novation |
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General Insurance Reserves (Tax) Regulations: discounting |
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General Insurance Reserves (Tax) Regulations: margin for error |
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General Insurance Reserves (Tax) Regulations: the cumulative excess or deficiency |
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General Insurance Reserves (Tax) Regulations: intervening periods |
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General Insurance Reserves (Tax) Regulations: adjustments where there was a deficiency and a section 107(4) election had been made |
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General Insurance Reserves (Tax) Regulations: adjustments where there was a deficiency and a section 107(4) election had been made: example |
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General Insurance Reserves (Tax) Regulations: interest rate |
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General Insurance Reserves (Tax) Regulations: Unearned Premium Provision and Unexpired Risks Provision |
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General Insurance Reserves (Tax) Regulations: an example of a calculation |
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General Insurance Reserves (Tax) Regulations: transfers of business |
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General Insurance Reserves (Tax) Regulations: currency accounting: periods ending before 5 December 2003 |
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General Insurance Reserves (Tax) Regulations: currency accounting: periods beginning on or after 5 December 2003 |
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General Insurance Reserves (Tax) Regulations: currency accounting: amendments to FA 1993 rules made in Finance Act 2004 |
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General Insurance Reserves (Tax) Regulations: insolvent companies |
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General Insurance Reserves (Tax) Regulations: disclaimers |
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General Insurance Reserves (Tax) Regulations: disclaimers: example |
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General Insurance Reserves (Tax) Regulations: apportionments |
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General Insurance Reserves (Tax) Regulations: companies new to the Regulations |
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General Insurance Reserves (Tax) Regulations: funded accounting |
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General Insurance Reserves (Tax) Regulations: funded accounting: example |
