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Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /Transitional provisions / D7.499 Apportionment of relevant computational items—non-profit funds

D7.499 Apportionment of relevant computational items—non-profit funds

Corporate tax

Relevant computational items in a non-profit fund that arise from linked assets, mathematical reserves, a net closing policyholder deferred tax asset and amounts included in the total transitional difference that cannot be allocated to a specific category but which arise from

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I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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