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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Deficiencies

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Section 539 Relief for deficiencies
Section 540 When deficiencies arise: events following calculation events
Section 541 Calculation of deficiencies

Chapter 9 Gains from contracts for life insurance etc.
Crossheading Deficiencies

Crossheading Deficiencies

From legislation.gov.uk

Contents

Section 539 Relief for deficiencies
Section 540 When deficiencies arise: events following calculation events
Section 541 Calculation of deficiencies