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Taxes Consolidation Act, 1997
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sec0129.html
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(1) Sections 129 and 153(1)
Section 129 and subsections (4) and (5) of section 153 shall not apply as respects a distribution received by an assurance company in connection with that part of its life business
the profits of which are charged to corporation tax otherwise than under Case I or IV of Schedule D
, and the income represented by the distribution shall be equal to the aggregate of the amount of the distribution and the
amount of the tax credit in respect of the distribution
.
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Taxes Consolidation Act, 1997
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sec0153.html
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(1) Sections 129 and 153(1)
Section 129 and subsections (4) and (5) of section 153 shall not apply as respects a distribution received by an assurance company in connection with that part of its life business
the profits of which are charged to corporation tax otherwise than under Case I or IV of Schedule D
, and the income represented by the distribution shall be equal to the aggregate of the amount of the distribution and the
amount of the tax credit in respect of the distribution
.
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