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HMRC internal manual

General Insurance Manual

From
HM Revenue & Customs
Updated
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Technical provisions: Schedule 11 FA2007

This section of the Chapter on technical provisions gives guidance on the tax treatment of technical provisions under FA07/SCH11, namely for accounting periods ending on or after 19 July 2007. The rules governing the ‘appropriate amount’ (GIM6600+) broadly apply for 2009 onwards.