474 Special rules: qualifying policies
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

474  Special rules: qualifying policies

(1)     In the application of this Chapter to policies of insurance that are qualifying policies for the purposes of Chapter 1 of Part 7 of ICTA (policies within the conditions in Schedule 15 to that Act that qualify for special tax treatment) special rules apply.

(2)

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