My bookmarksSign up free
Capital Allowances Act 2001

Capital Allowances Act 2001 s 255

s 255 Apportionment of allowances and charges

(1) This section applies if the long-term business of the company consists of— (a) basic life assurance and general annuity business, and (b) non-BLAGAB long-term business. (2) In that case— (a) any allowance to which the company is entitled for a chargeable period in respect of a management asset, and (b) any charge to which it is liable for a chargeable period in respect of a management asset, must be apportioned between the businesses in accordance with Chapter 7 of Part 2 of FA 2012.

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next