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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Calculating gains: general

  • 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
  1. Chapter 9 Gains from contracts for life insurance etc.
  2. Crossheading Calculating gains: general

Crossheading Calculating gains: general

From legislation.gov.uk

Contents

  1. Section 491 Calculating gains: general rules
  2. Section 492 The total benefit value of a policy or contract
  3. Section 493 The value of a policy or contract
  4. Section 494 The total allowable deductions for a policy or contract
  5. Section 495 Disregard of certain amounts in calculating gains under section 491
  6. Section 496 Modification of section 494: qualifying endowment policies held as security for company debts
  7. Section 497 Disregard of trivial inducement benefits
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