GIM6500 - Technical provisions: Schedule 11 FA2007
This section of the Chapter on technical provisions gives guidance on the tax treatment of technical provisions under FA07/SCH11, namely for accounting periods ending on or after 19 July 2007. The rules governing the ‘appropriate amount’ (GIM6600+) broadly apply for 2009 onwards.
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Schedule 11 FA2007: background (including commencement date) |
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Schedule 11 FA2007: definitions |
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Schedule 11 FA2007: paragraph 1: restriction on amount of technical provisions |
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Schedule 11 FA2007: paragraph 2: enforcement: introduction and restrictions on use |
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Schedule 11 FA2007: paragraph 2: enforcement: scope and procedural issues |
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Schedule 11 FA2007: paragraph 2: enforcement: person to prepare report |
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Schedule 11 FA2007: paragraph 2: enforcement: appeal against issue of a notice |
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Schedule 11 FA2007: paragraph 2: enforcement: penalties for failure to comply with a notice |
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Schedule 11 FA2007: procedure following production of a report |
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Appropriate amount Regulations: background |
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Appropriate amount Regulations: the main rule |
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Appropriate amount Regulations: the alternative rule |
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Appropriate amount Regulations: conditions applicable to both rules |
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Appropriate amount Regulations: enquiries: background |
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Appropriate amount Regulations: enquiries: risk assessment |
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Appropriate amount Regulations: enquiries: risk assessment: identifying outliers |
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Appropriate amount Regulations: enquiries: risk assessment: group regulatory return |
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