Amendments
The e-Tax Guide has been updated with the following changes:
• Inserted paragraph 7.26, to update the tax treatment for a transfer of loan by insurers where the loan is on revenue account
• Renumbered existing paragraphs 7.26 to 7.28 to paragraphs 7.27 to 7.29 due to the insertion of a new paragraph 7.26
• Amended the tables in Annex F to clarify the value of assets to be used in the TAM