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 90
Gains from contracts for life insurance etc: pure protection group life policies
Section 90 provides that certain events relating to pure protection group life policies that occurred before 9 April 2003 are not treated as chargeable events for the purposes of the life insurance gains rules.
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.