# Income Tax (Trading and Other Income) Act 2005, Paragraph 113


A capital redemption policy where the contract was made before 23rd March 1999 is only a “foreign capital redemption policy” for the purposes of Chapter 9 of Part 4 if—
(a) it falls within paragraph (a) of the definition of that expression in section 476(3), and
(b) it is not excluded by paragraph 104 (certain pre-23rd February 1984 policies not foreign capital redemption policies).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/113 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.