- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
9After section 269ZFA (as inserted by paragraph 8) insert—
(1)This section has effect for determining the taxable total profits of a company for an accounting period if the company—
(a)is an insurance company, and
(b)carries on basic life assurance and general annuity business in the period.
(2)A reference in section 269ZD(7) and section 269ZFA(2) to the amount given by a paragraph of a step in section 269ZF(3) is to be read as a reference to the amount that would be so given if—
(a)section 269ZF(4)(a) did not require income referable to a company’s basic life assurance and general annuity business to be ignored unless it falls within, and is dealt with under, Part 9A of CTA 2009 by reason of an election under section 931R of that Act, and
(b)section 269ZF(4)(d) required only the policyholders’ share of any I-E profit (as determined in accordance with section 103 of FA 2012) to be ignored.
(3)In this section—
“basic life assurance and general annuity business” has the meaning given by section 57 of FA 2012, and
“insurance company” has the meaning given by section 65 of that Act.”
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