# Income Tax (Trading and Other Income) Act 2005, Paragraph 99


Section 484(1)(d) (chargeable events: death in case of contract for a life annuity which provides for payment of a capital sum on death) does not apply if the contract was made before 10th December 1974.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/99 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.