LAM14000 - Finance Act 2012 Transitional Provisions

  1. LAM14010
    Overview and scope of this chapter: FA12/SCH17
  2. LAM14020
    Overview of the transitional adjustments: FA12/SCH17
  3. LAM14030
    »Ê¹ÚÌåÓýapp total transitional difference: deemed receipts or expenses: FA12/SCH17/PART1
  4. LAM14040
    BLAGAB consisting wholly of protection business: FA12/SCH17/PART2/PARA21
  5. LAM14050
    Disregard of amounts previously taken into account: deferred acquisition costs (DAC) and deferred income reserve (DIR): FA12/SCH17/PART2/PARA22
  6. LAM14060
    Intangible fixed assets: FA12/SCH17/PART2/PARA24
  7. LAM14070
    Assets held for purposes of long-term business: FA12/SCH17/PARA25-28
  8. LAM14080
    Carry forward trade profits, excess management expenses and BLAGAB trade losses: FA12/SCH17/PART2/PARA29 � PARA 24
  9. LAM14090
    Assets held other than those of the long-term business: FA12/SCH17/PART2/PARA35