Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 104
Certain pre-23rd February 1984 policies not foreign capital redemption policies
Section 104 provides that capital redemption policies issued under contracts made before 23rd February 1984 are excluded from being treated as foreign capital redemption policies.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.