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Income Tax (Trading and Other Income) Act 2005 section 463E
Transitional protection for policies issued in respect of insurances made on or after 21 March 2012 but before 6 April 2013
Section 463E provides transitional relief to reduce the taxable gain on certain life insurance policies that were issued between 21 March 2012 and 5 April 2013, where a later variation causes the policy to lose its qualifying status.
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