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 463D
Restricted relief qualifying policies: assignments and events following assignments etc
Section 463D deals with the tax treatment of life insurance policy gains where a policy loses its qualifying status following an assignment or other relevant event, and provides a mechanism for partial tax relief on the gain.
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.