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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Reductions from gains

  • Section 527 Reduction for sums taken into account otherwise than under Chapter 9
  • Section 528 Reduction in amount charged on basis of non-UK residence where individual liable for tax
  • Section 528A Reduction in amount charged on basis of non-UK residence of deceased person
  • Section 529 Exceptions to section 528
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 9 Gains from contracts for life insurance etc.

Crossheading Reductions from gains

From legislation.gov.uk

Contents

  1. Section 527 Reduction for sums taken into account otherwise than under Chapter 9
  2. Section 528 Reduction in amount charged on basis of non-UK residence where individual liable for tax
  3. Section 528A Reduction in amount charged on basis of non-UK residence of deceased person
  4. Section 529 Exceptions to section 528
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