Part 12-5-5 Life Assurance Companies and Group Relief 1 Overview Section 54 Finance Act 2000 amended section 420 Taxes Consolidation Act 1997 to allow life assurance companies to avail of group relief in respect of “new basis business” under the new “gross-roll-up” regime for taxing life assurance companies with effect from the 1st January 2001. 2 Access to […]

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