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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading When chargeable events occur: general

  • Section 484 When chargeable events occur
  • Section 485 Disregard of certain events in relation to qualifying policies
  • Section 486 Exclusion of maturity of capital redemption policies in certain circumstances
  • Section 487 Disregard of certain assignments
  • Section 488 Disregard of some events after alterations of life insurance policy terms
  • Section 489 Conditions applicable to alterations of life insurance policy terms
  • Section 490 Last payment under guaranteed income bonds etc. treated as total surrender
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 9 Gains from contracts for life insurance etc.

Crossheading When chargeable events occur: general

From legislation.gov.uk

Contents

  1. Section 484 When chargeable events occur
  2. Section 485 Disregard of certain events in relation to qualifying policies
  3. Section 486 Exclusion of maturity of capital redemption policies in certain circumstances
  4. Section 487 Disregard of certain assignments
  5. Section 488 Disregard of some events after alterations of life insurance policy terms
  6. Section 489 Conditions applicable to alterations of life insurance policy terms
  7. Section 490 Last payment under guaranteed income bonds etc. treated as total surrender
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