511 Method for making transaction-related calculations under section 510
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

511  Method for making transaction-related calculations under section 510

(1)     This section deals with the calculation required to be made under section 510 to determine—

(a)     whether a relevant transaction which has occurred during an insurance year resulted in a gain arising on the policy

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