99 Reverse premiums
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Reverse premiums

99  Reverse premiums

(1)     For the purposes of sections 101 and 102 a payment or other benefit is a reverse premium—

(a)     if conditions A to C are met, and

(b)     it is not excluded by section 100.

(2)

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