Limitation on relief
20
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Finance Act 2001 Part 4 — SPECIAL PROVISION FOR LIFE ASSURANCE BUSINESS
Provision in respect of “I minus E” basis
21
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Entitlement to relief: “I minus E” basis
22
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Giving effect to relief: enhanced expenses payable
23
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Entitlement to life assurance company tax credit
24
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Amount of life assurance company tax credit
25
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Payment in respect of life assurance company tax credit, etc
26
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Restriction on carrying forward expenses payable
27
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Certain qualifying expenditure excluded for purposes of capital gains
28
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Back to Finance Act 2001 — full text
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