LAM03050 - Calculation of 바카라 사이트˜I바카라 사이트™ Income and chargeable gains: Other potential sources of income and gains: intra-life company and intragroup transfers, substantial shareholdings exemption (SSE)
The table below summarises some of the other features of the I-E system that require special attention as they can generate income or gains on transfers intra-company or different results from non-life companies on transfers between group companies and on external disposals of subsidiaries.
| Other potential sources of income and gains | Tax Treatment |
|---|---|
| Transfers of chargeable assets within a life company | Special rules apply which can trigger chargeable gains in situations where assets do not transfer out of the life company LAM03210 |
| Transfers of chargeable assets to, or from, a life company within a group | The intragroup transfer rules are modified for life companies LAM03220 |
| Disposals of subsidiaries or associates | The substantial shareholdings exemption is modified for life companies 바카라 사이트“ LAM03720 |
The life company specific rules for computing BLAGAB income are summarised in LAM03030 and for BLAGAB capital gains rules in LAM03200.