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Paragraph 532

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 468 (gains from contracts for life insurance etc: non-UK resident trustees and foreign institutions)—

(a)

in subsection (2) for “Sections 739 and 740”, “prevent” and “apply” substitute “ Chapter 2 of Part 13 of ITA 2007 ”, “prevents” and “applies” respectively, and

(b)

in subsections (3) and (4) for “sections 739 and 740 apply” substitute “ Chapter 2 of Part 13 of ITA 2007 applies ”.