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Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /Transitional provisions / D7.4100 Apportionment of relevant computational items—companies with insubstantial BLAGAB

D7.4100 Apportionment of relevant computational items—companies with insubstantial BLAGAB

Corporate tax

If the insurance company is one to which FA 2012, s 67 applies because all or substantially all of its business is non-BLAGAB business (see D7.405) any amount that would

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C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D1.1422 Calculating NGIE and ANGIE

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