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Updates: Life Assurance Manual

2023

21 November 2023 published amendments

Long-term business fixed capital: structural assets: FA12/S137(3) and SI 2023/1236

Guidance updated after SI 2023/1236 laid

18 September 2023 published amendments

Modifications to share pooling and box transfer rules: FA12/S116

Clarified the operation of box transfer rules

11 July 2023 published amendments

Transfers of long-term business: Friendly societies: FA12/S152

Contents of the page replaced with a link to LAM17080 to avoid duplication of material

2022

15 December 2022 published amendments

Calculation of ‘I’ Income and chargeable gains: FA12/S73 Step 3: Calculate deemed ‘I-E’ receipts FA12/S92

update changes following review

Reinsurance

Update changes following review

update changes following review

Update changes following review

7 December 2022 published amendments

Calculating ‘E’ adjusted BLAGAB management expenses

Update changes following review

update changes following review

update changes followiing review

2021

6 May 2021 published amendments

Excess expenses, losses and deficits

Updated guidance

updated contents page

2019

5 August 2019 published amendments

Trade Profits

Revised short title