Memorandum accounts - Policyholder credit accounts (PCA) - Policyholder debits of PCA person
OJ 16: PCA person’s payment of tax relating to policyholder base
You could also call this:
“This section about how insurance companies paid tax on policyholder income was removed in 2010”
This part of the law used to talk about how a PCA person pays tax related to their policyholder base. However, this section no longer applies. It was removed from the law on 1 July 2010. If you need to know about how PCA persons pay tax now, you should look at other parts of the current tax laws.