Insurance companies

Contents

Section 96 – Companies with overseas branches: restriction of credit Section commentary
Section 97 – Companies with more than one category of business: restriction of credit Section commentary
Section 97A – Commercial allocation of relevant income to different categories of long-term business Section commentary
Section 98 – Attribution for section 97 purposes if category is gross roll-up business Section commentary
Section 99 – Allocation of expenses etc. in calculations under section 35 of CTA 2009 Section commentary
Section 100 – First limitation for purposes of section 99(2) Section commentary
Section 101 – Second limitation for purposes of section 99(2) Section commentary
Section 102 – Interpreting sections 99 to 101 for life assurance or gross roll-up business Section commentary
Section 103 – Interpreting sections 99 to 101 Section commentary
Section 104 – Interpreting sections 100 and 101: amounts referable to category of business Section commentary

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