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Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /Taxation of BLAGAB income and capital gains / D7.436 BLAGAB income
Commentary

D7.436 BLAGAB income


Corporate tax

The legislation lists the various items of income or credits that constitute income for the purposes of Step 11:

  1. Ìý

    (a)ÌýÌýÌýÌý income charged under CTA 2009, ss 209–214 (Pt 4 Ch 3) in respect of any of the separate UK or overseas property businesses carried on by the company (see D7.437)

  2. Ìý

    (b)ÌýÌýÌýÌý credits in respect of any loan relationships

  3. Ìý

    (c)ÌýÌýÌýÌý credits in respect of derivative contracts

  4. Ìý

    (d)ÌýÌýÌýÌý credits in respect of intangible fixed assets brought into account under CTA 2009, ss 711–906 (Pt 8)

  5. Ìý

    (e)ÌýÌýÌýÌý company

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Web page updated on 17 Mar 2025 17:40