INTM212000 - Controlled Foreign Companies: United Kingdom companies carrying on life assurance business: Contents


INTM212010 Special rules for United Kingdom companies carrying on life assurance business
INTM212020 Appropriate rate: trading profits
INTM212030 Appropriate rate: not trading profits
INTM212040 Creditable tax: trading profits
INTM212050 Creditable tax: not trading profits
INTM212060 Set-off of reliefs under ICTA88/SCH26/PARA1 and unrelieved surplus ACT under Regulations
INTM212070 Apportioned profit referable to particular business