Part 1 ASSIGNMENT OR SURRENDER OF PART OF THE RIGHTSF1

United Kingdom Repealed

1. 1Introductory
2. 2Interpretation
3. 3Life policies: chargeable events
4. 4Life policies: computation of gain
5. 5Life annuity contracts: chargeable events
6. 6Life annuity contracts: computation of gain
7. 7Capital redemption policies: chargeable events
8. 8The value of a part or share assigned
9. 9Assignments etc involving co-ownership
10. 10Charging tax in respect of certain section 546 excesses
11. 11Method of charging gain to tax
12. 12Method of charging gain to tax: multiple interests
13. 13Corresponding deficiency relief
14. 14Relief where gain charged at higher rate
15. 15Right of individual to recover tax from trustees
16. 16Right of company to recover tax from trustees
17. 17Non-resident policies and off-shore capital redemption policies