740 Conditions to be met where policies are linked
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

740  Conditions to be met where policies are linked

(1)     The conditions in this section only apply if—

(a)     the insured is or has been the insured under one or more other policies (“connected policies”), and

(b)     each of the connected policies has been in force either—

(i)     at a time

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