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 508
The value of rights partially surrendered or assigned
Section 508 explains how to determine the value of rights under a life insurance policy or capital redemption contract when only part of those rights is surrendered or assigned, for the purposes of calculating chargeable event gains.
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.