Commentary

D7.413 Pension business

Corporate tax
Corporate tax | Commentary

D7.413 Pension business

Corporate tax | Commentary

D7.413 Pension business

The rules in this division apply for accounting periods beginning on or after 1 January 2013. For accounting periods beginning before 1 January 2013 see Division D7.5.

Pension business is defined as so much of a company's life assurance business as is referable to contracts under a registered pension scheme or the reinsurance of such business1.

If a pension scheme ceases to be registered solely as a result of the withdrawal of its registration by HMRC but not otherwise, any business that was previously pension business ceases to be treated as such with effect from the beginning of the

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