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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Transaction-related calculations and part surrender or assignment events

  • Section 510 Requirement for transaction-related calculations in certain part surrender and assignment cases
  • Section 511 Method for making transaction-related calculations under section 510
  • Section 512 Available premium left for relevant transaction
  • Section 512A Recalculating gains under section 511
  • Section 513 Special rules for part surrenders and assignments in final insurance year
  • Section 514 Chargeable events where transaction-related calculations show gains
  1. Chapter 9 Gains from contracts for life insurance etc.
  2. Crossheading Transaction-related calculations and part surrender or assignment events

Crossheading Transaction-related calculations and part surrender or assignment events

From legislation.gov.uk

Contents

  1. Section 510 Requirement for transaction-related calculations in certain part surrender and assignment cases
  2. Section 511 Method for making transaction-related calculations under section 510
  3. Section 512 Available premium left for relevant transaction
  4. Section 512A Recalculating gains under section 511
  5. Section 513 Special rules for part surrenders and assignments in final insurance year
  6. Section 514 Chargeable events where transaction-related calculations show gains
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