Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 471
Creditors who are insurance companies carrying on BLAGAB
Section 471 sets out the conditions that must be met for an insurance company carrying on basic life assurance and general annuity business (BLAGAB) to be exempt from the connected parties rules when it is a creditor in a loan relationship.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.