188ÌåÓý

Long-term business fixed capital: structural assets: FA12/S137(3) and SI 2023/1236

Guidance updated after SI 2023/1236 laid

Modifications to share pooling and box transfer rules: FA12/S116

Clarified the operation of box transfer rules

Transfers of long-term business: Friendly societies: FA12/S152

Contents of the page replaced with a link to LAM17080 to avoid duplication of material

Calculation of ‘I� Income and chargeable gains: FA12/S73 Step 3: Calculate deemed ‘I-E� receipts FA12/S92

update changes following review

Reinsurance

Update changes following review

update changes following review

Update changes following review

Calculating ‘E� adjusted BLAGAB management expenses

Update changes following review

update changes following review

update changes followiing review

Excess expenses, losses and deficits

Updated guidance

updated contents page

Trade Profits

Revised short title