Schedule 6 | Tax treatment of receipts by way of reverse premium ^F1

Application of this Schedule

(1)Repealed

Tax treatment of receipts by way of reverse premium

(2)Repealed

Arrangements not at arm’s length

(3)Repealed

Special rules for insurance companies carrying on life assurance business

(4)Repealed

Exclusion of receipts taken into account for capital allowances

(5)Repealed

...

(6)Repealed

Exclusion of consideration under sale and lease-back arrangement

(7)Repealed

Connected persons and relevant arrangements

(8)Repealed