Income Tax (Trading and Other Income) Act 2005 section 28

Reverse premiums

Section 28 provides transitional rules that exempt certain reverse premiums from the tax charge in sections 101 and 102, based on whether they were received or became due before 9 March 1999.

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.