http://www.legislation.gov.uk/ukpga/2010/13/part/2/crossheading/insurance-companiesFinance Act 2010An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-13Expert Participation2023-07-11Part 2Anti-avoidance and revenue protectionInsurance companiesF147Apportionment of asset value increases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .