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Legislation
Finance Act 2003

SCHEDULE 35 Gains on policies of life insurance etc: rate of tax

  • Crossheading Application of the lower rate
  • Crossheading Method of charging gains from policies of life insurance etc to tax
  • Crossheading Relief where gain charged at a higher rate
  • Crossheading Gains included in aggregate income of estate of deceased
  • Crossheading Income to be disregarded in determining highest part of person’s income
  1. Finance Act 2003
  2. Gains on policies of life insurance etc: rate of tax

Schedule 35 | Gains on policies of life insurance etc: rate of tax

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Application of the lower rate

(1)RepealedF1

Method of charging gains from policies of life insurance etc to tax

(2)RepealedF2

Relief where gain charged at a higher rate

(3)RepealedF3

Gains included in aggregate income of estate of deceased

(4)RepealedF4

Income to be disregarded in determining highest part of person’s income

(5)RepealedF5

Notes

  1. F1

    Sch. 35 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    Sch. 35 para. 2 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  3. F3

    Sch. 35 para. 3 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  4. F4

    Sch. 35 para. 4 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

  5. F5

    Sch. 35 para. 5 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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