INTM164200 - UK residents with foreign income or gains: dividends

Underlying tax - insurance companies

FA2000 made many changes to double taxation relief for insurance companies.

ICTA88/S804A was amended.

ICTA88/S804B lays down rules for credit where an insurance company carries on more than one category of business;

ICTA88/S804C deals with allocation of expenses

ICTA88/S804D, E & F are interpretation sections;

These provisions apply for accounting periods or periods of account (as appropriate) beginning on or after 1st April 2000.

Full details are given in the General Insurance Manual.