497 Disregard of trivial inducement benefits
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

497  Disregard of trivial inducement benefits

(1)     A benefit other than a payment of money is ignored for the purposes of calculating any gain under this Chapter if—

(a)     it is provided by an insurance company for any person as an inducement for the person to enter

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