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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading When chargeable events occur: general

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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

Income Tax (Trading and Other Income) Act 2005
When chargeable events occur: general

Section 486 | Exclusion of maturity of capital redemption policies in certain circumstances

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 486 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 13

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