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  1. Home
HMRC internal manual

Life Assurance Manual

From:
HM Revenue & Customs
Published
5 August 2019
Updated:
21 November 2023 - See all updates
  1. Back to contents

LAM11000 - Long-term Business Fixed Capital

  1. LAM11010
    overview: FA12/S137
  2. LAM11020
    background and purpose: FA12/S137
  3. LAM11030
    meaning of long-term business fixed capital: FA12/S137
  4. LAM11040
    structural assets: FA12/S137(3)
  5. LAM11050
    grandfathering: FA12/SCH17/PARA35 and FA12/S137
  6. LAM11060
    tax treatment: FA12/S137 and FA12/S122
  7. LAM11070
    assets and liabilities not part of the life insurance business
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