Commentary

D7.597 Investment return

Corporate tax
Corporate tax | Commentary

D7.597 Investment return

Corporate tax | Commentary

D7.597 Investment return

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.

The computations of the profit arising on a company's gross roll up business and the totality of its life assurance business require that the investment return is based on the amounts brought into the company's revenue account (Form 40 of its FSA return)1.

The mechanisms for apportioning that investment return between life assurance business and other long-term business and between the individual categories of life assurance business are found in

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