65 Postponement of change to mark to market in certain cases
Finance Act 2002 (2002 c 23) | Legislation

65  Postponement of change to mark to market in certain cases

(1)     This section applies in relation to the computation in accordance with the provisions [applicable for the purposes of section 35 of the Corporation Tax Act 2009 (charge on trade profits)] of the profits of the insurance business, other than life assurance business, of—

(a)     an insurance company,

(b)     a corporate member of Lloyd's, or

(c)     a controlled foreign company.

(2)     For periods of account to which this section applies nothing in—

(a)

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