LAM04000 - Calculating ‘E’ adjusted BLAGAB management expenses

1. LAM04010

   Introduction and overview FA12/S76
2. LAM04020

   Step 1: Definition of ordinary BLAGAB management expenses, conditions and excluded amounts: FA12/S77
3. LAM04030

   Step 1: Amounts treated as ordinary BLAGAB management expenses: FA12/S81
4. LAM04040

   Step 1: Restrictions on unpaid remuneration, car hire and FOTRA related expenses: FA12/S82 and FA12/S96
5. LAM04100

   Step 2: Definition of acquisition expenses: FA12/S80
6. LAM04110

   Step 2: Spreading of acquisition expenses: FA12/S79
7. LAM04120

   Step 2: Example - spreading of acquisition expenses: FA12/S79
8. LAM04130

   Repeal of FA12/S79: FA22/SCH5/PART2 and SI2022/1164   
9. LAM04200

   Step 3: Calculate the amount of any deemed management expenses: FA12/S78(3)
10. LAM04210

    Step 3: General Annuity Business: FA12/S83
11. LAM04300

    Step 4: Calculate the basic amount: FA12/S76
12. LAM04400

    Step 5: The adjusted BLAGAB management expense
13. LAM04500

    Example steps 1 to 5: FA12/S76