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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Partial exemption for purchased life annuity payments

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Section 717 Exemption for part of purchased life annuity payments
Section 718 Excluded annuities
Section 719 Extent of exemption under section 717
Section 720 Exempt proportion: term dependent solely on duration of life
Section 721 Exempt sum: term dependent solely on duration of life
Section 722 Consideration for the grant of annuities
Section 723 Determinations
Section 724 Regulations

Income Tax (Trading and Other Income) Act 2005
Partial exemption for purchased life annuity payments

Section 723 | Determinations

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 723 repealed (6.4.2008) by Finance Act 2007 (c. 11), s. 46(6)(9); S.I. 2008/561, art. 2

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