Section 843(2)

An amount included in the relevant part of the company's balance sheet that— is treated as a realised profit. represents a surplus in the fund or funds maintained by it in respect of its long-term business, and has not been allocated to policy holders or, as the case may be, carried forward unappropriated in accordance with asset identification rules made under Part 9A of the Financial Services and Markets Act 2000 (c. 8),

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Source: legislation.gov.uk · retrieved 2026-09-04