LAM14000 - Finance Act 2012 Transitional Provisions

1. LAM14010

   Overview and scope of this chapter: FA12/SCH17
2. LAM14020

   Overview of the transitional adjustments: FA12/SCH17
3. LAM14030

   The total transitional difference: deemed receipts or expenses: FA12/SCH17/PART1
4. LAM14040

   BLAGAB consisting wholly of protection business: FA12/SCH17/PART2/PARA21
5. LAM14050

   Disregard of amounts previously taken into account: deferred acquisition costs (DAC) and deferred income reserve (DIR): FA12/SCH17/PART2/PARA22
6. LAM14060

   Intangible fixed assets: FA12/SCH17/PART2/PARA24
7. LAM14070

   Assets held for purposes of long-term business: FA12/SCH17/PARA25-28
8. LAM14080

   Carry forward trade profits, excess management expenses and BLAGAB trade losses: FA12/SCH17/PART2/PARA29 – PARA 24
9. LAM14090

   Assets held other than those of the long-term business: FA12/SCH17/PART2/PARA35