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Home / Simons-Taxes /Corporate tax /Part D7A Other special sectors /Division D7.11 Real estate investment trusts (REITs) /�鷡��ղ�—m��Ա�ǳܲ� / D7.1165 Insurance companies

D7.1165 Insurance companies

Corporate tax

D7.1165 Insurance companies

The provisions described in this article apply to treat shares in UK REITs held by an insurance company as part of its long term insurance fund in the same way as holdings

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B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

C1.106A Annual exempt amount

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE