Crossheading Charge to tax under Chapter 9
From legislation.gov.uk
Contents
- Section 461 Charge to tax under Chapter 9
- Section 462 When gains arise from policies and contracts
- Section 463 Income charged
- Section 463A Restricted relief qualifying policies: disapplication of section 485 etc
- Section 463B Restricted relief qualifying policies: allowable premiums
- Section 463C Restricted relief qualifying policies: personal representatives and trustees with deceased settlors
- Section 463D Restricted relief qualifying policies: assignments and events following assignments etc
- Section 463E Transitional protection for policies issued in respect of insurances made on or after 21 March 2012 but before 6 April 2013