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Chapter 9 Gains from contracts for life insurance etc.C1C2C3

United Kingdom

  1. Charge to tax under Chapter 9
  2. Person liable etc.
  3. Policies and contracts to which Chapter 9 applies
  4. When chargeable events occur: general
  5. Calculating gains: general
  6. Part surrenders and assignments: periodic calculations and excess events
  7. Transaction-related calculations and part surrender or assignment events
  8. Personal portfolio bonds
  9. Reductions from gains
  10. Income tax treated as paid and reliefs
  11. Deficiencies
  12. Rebated or reinvested commission
  13. Supplementary

Annotations

Modifications

C1

Pt. 4 Ch. 9 applied (with modifications) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), reg. 36 (as added by S.I. 1998/3174, reg. 12 and as amended (6.4.2008) by S.I. 2008/704, regs. 1, 17(4))

C2

Pt. 4 Ch. 9 applied (with modifications) by The Child Trust Funds Regulations 2004 (S.I. 2004/1450), reg. 38 (as amended (6.4.2010) by S.I. 2010/582, regs. 1, 18)

C3

Pt. 4 Ch. 9: power to exclude conferred (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 61(4) (with s. 147, Sch. 17)