Crossheading Calculating gains: general
From legislation.gov.uk
Contents
- Section 491 Calculating gains: general rules
- Section 492 The total benefit value of a policy or contract
- Section 493 The value of a policy or contract
- Section 494 The total allowable deductions for a policy or contract
- Section 495 Disregard of certain amounts in calculating gains under section 491
- Section 496 Modification of section 494: qualifying endowment policies held as security for company debts
- Section 497 Disregard of trivial inducement benefits