Commentary

D7.573 Gross roll up business

Corporate tax
Corporate tax | Commentary

D7.573 Gross roll up business

Corporate tax | Commentary

Other categories of life insurance business

D7.573 Gross roll up business

The rules in this division apply for accounting periods beginning before 1 January 2013. For accounting periods beginning on or after 1 January 2013 see Division D7.4.

For accounting periods beginning on or after 1 January 2007, the tax law relating to the non-BLAGAB categories of life assurance business was simplified. The five previously separate categories, (pension business, overseas life assurance business, life reinsurance business, ISA business and child trust fund business), share many features in common, in particular that the investment return accruing for the benefit of

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