Paragraph 48 ITTOIA 2005
United Kingdom
In section 537 (gains from life insurance contracts: top slicing relief where two or more chargeable events), in paragraph (b) of Step 2, for “the basic rate” substitute “the savings basic rate”.
United Kingdom
In section 537 (gains from life insurance contracts: top slicing relief where two or more chargeable events), in paragraph (b) of Step 2, for “the basic rate” substitute “the savings basic rate”.