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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
, see all updates

PMA: How allowances and charges are made: Life assurance business

CAA01/S254 - S257

There are special rules for capital allowances and life assurance companies (CAA01/S254 to S257) and friendly societies (CAA01/S257A). Guidance on these rules is contained in the Life Assurance Manual.