532 Relief for policies and contracts with European Economic Area insurers
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

532  Relief for policies and contracts with European Economic Area insurers

(1)     Section 530 applies to a gain from a foreign policy of life insurance or a foreign capital redemption policy or to a gain from a contract for a life annuity (and accordingly section 531 and paragraph 109(2) of Schedule 2 do not apply) if a claim is made that conditions A to C have been met throughout the policy period.

(2)     Condition A is that the company

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