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 124
Policy holders becoming UK resident after 17th March 1998
Section 124 provides transitional relief for holders of life insurance policies or capital redemption contracts who were not UK resident on 17th March 1998 but subsequently became UK resident without initially intending to settle permanently or stay for at least two years.
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.