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 901
Effect of application of the I - E basis: non-trading amounts
Section 901 ensures that credits and debits relating to a life assurance company's basic life assurance and general annuity business are taxed consistently with the I minus E basis, rather than being treated as trading or property business amounts.
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.