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 476
Special rules: foreign policies
Section 476 sets out the special rules that apply when calculating taxable gains on foreign life insurance policies and foreign capital redemption policies, and defines the key terms used throughout the chapter.
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.