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Legislation
Finance Act 2013

Crossheading Other provisions

  • Section 19 Employment income: duties performed in the UK and overseas
  • Section 20 Remittance basis: exempt property
  • Section 21 Payments on account
  • Section 22 Arrangements made by intermediaries
  • Section 23 Taxable benefit of cars: the appropriate percentage
  • Section 24 Gains from contracts for life insurance etc
  • Section 25 Qualifying insurance policies
  • Section 26 Transfer of assets abroad
  • Section 27 Payments of interest
  • Section 28 Disguised interest
  1. Other provisions
  2. Qualifying insurance policies

Section 25 | Qualifying insurance policies

From legislation.gov.uk

Schedule 9 amends Schedule 15 to ICTA (qualifying insurance policies) and makes other provision relating to qualifying policies under Schedule 15 to ICTA.

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