469 Two or more persons interested in policy or contract
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

469  Two or more persons interested in policy or contract

(1)     This section applies if immediately before a chargeable event two or more persons have material interests in the rights under the policy or contract.

(2)     Section 470 sets out the circumstances in which persons have such interests for the purposes of this section (which correspond to the circumstances referred to in sections 465 to 468 . . .).

(3)     Section 463 (income

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