SolvedChapter 9 Gains from contracts for life insurance etc.
From legislation.gov.uk
Contents
- Crossheading Charge to tax under Chapter 9
- Crossheading Person liable etc.
- Crossheading Policies and contracts to which Chapter 9 applies
- Crossheading When chargeable events occur: general
- Crossheading Calculating gains: general
- Crossheading Part surrenders and assignments: periodic calculations and excess events
- Crossheading Transaction-related calculations and part surrender or assignment events
- Crossheading Personal portfolio bonds
- Crossheading Reductions from gains
- Crossheading Income tax treated as paid and reliefs
- Crossheading Deficiencies
- Crossheading Rebated or reinvested commission
- Crossheading Supplementary