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Income Tax (Trading and Other Income) Act 2005 section 484
Pre-10th December 1974 contracts for a life annuity: disapplication of section 484(1)(d)
Section 484(1)(d), as modified by Schedule 2 paragraph 99, provides that certain life annuity contracts entered into before 10th December 1974 are exempt from the chargeable event rules that would otherwise apply when a capital sum is paid on death.
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