508 The value of rights partially surrendered or assigned
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

508  The value of rights partially surrendered or assigned

(1)     For the purposes of sections 507, 511 and 512, where any part of or share in rights conferred by a policy or contract is surrendered, the value of the part of or share in the rights surrendered is the

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