152 Adjustments where life assurance business carried on
Finance (No 2) Act 2023 (2023 c 30) | Legislation

152  Adjustments where life assurance business carried on

(1)     This section applies to a member of a multinational group that carries on a life assurance business.

(2)     Where amounts charged to the member's policyholders for taxes payable by the member are reflected in its

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