67 Insurance companies carrying on long-term business
Finance Act 2016 (2016 c 24) | Legislation

67  Insurance companies carrying on long-term business

(1)     Part 2 of FA 2012 (insurance companies carrying on long-term business) is amended as follows.

(2)     In section 73 (the I-E basis), in step 4—

(a)     for “(but not below nil) by the” substitute “by the relievable”, and

(b)     at the end of the step insert—

“In this step, “the relievable

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