LAM05000 - Apportionment rules

1. LAM05010

   Introduction
2. LAM05020

   Summary of three main apportionment rules: commercial allocation
3. LAM05030

   Acceptable commercial method: agreement of a method
4. LAM05040

   Acceptable commercial method: BLAGAB income, chargeable gains and expenses: FA12/S97-101
5. LAM05050

   Allocation of BLAGAB income and gains: direct or factual allocation
6. LAM05060

   Allocation of BLAGAB income and gains: indirect allocation methods
7. LAM05070

   Allocation of BLAGAB income and gains: with-profits funds: FA12/S98
8. LAM05080

   Example of a commercial allocation for a with-profits fund
9. LAM05090

   Allocation of BLAGAB income and gains outside a with-profits fund
10. LAM05100

    Allocation of BLAGAB gains: Specific consideration for allocation of gains under: FA12/S101
11. LAM05110

    Allocation of BLAGAB and non-BLAGAB trade profits: FA12/S114-115
12. LAM05120

    Disaggregating trade profits and losses: FA12/S98