Income Tax (Trading and Other Income) Act 2005 section 143

Purchased life annuity payments: old determinations concerning capital elements

Section 143 of Schedule 2 dealt with transitional provisions relating to old determinations of the capital element in purchased life annuity payments, but has been repealed.

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.