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Legislation
Finance Act 1999

Crossheading Reverse premiums

  • Section 54 Tax treatment of reverse premiums.
  1. Reverse premiums
  2. Tax treatment of reverse premiums.

Section 54 | Tax treatment of reverse premiums.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 54 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 456, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

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