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Income Tax (Trading and Other Income) Act 2005 section 532
Relief for policies and contracts with European Economic Area insurers
Section 532 allows the income tax credit normally available under section 530 to apply to gains on foreign life insurance policies, foreign capital redemption policies, and life annuity contracts issued by non-UK resident insurers based in the European Economic Area, provided three conditions are met throughout the policy period and a claim is made.
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