Commentary

D7.498 Apportionment of relevant computational items – With-profits funds

Corporate tax
Corporate tax | Commentary

D7.498 Apportionment of relevant computational items – With-profits funds

Corporate tax | Commentary

D7.498 Apportionment of relevant computational items – With-profits funds

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.

A relevant computational item arising from the comparison of the Form 14.51 amount on the regulatory return and the fund for future appropriations or unallocated divisible surplus in the accounts that is caused by amounts of deferred acquisition costs, the value of future profits, intangible assets within CTA 2009, Part 8, deferred income reserves or deferred policyholder tax which themselves factually relate to a particular

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