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Income Tax (Trading and Other Income) Act 2005 section 531
Pre-27th March 1974 contracts: disapplication of section 531(3)(c)
Section 531(3)(c) provides an exclusion for certain life annuity contracts from the gains charge under section 530, but paragraph 98 of Schedule 2 disapplies this exclusion for contracts made before 27th March 1974.
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