[463D Restricted relief qualifying policies: assignments and events following assignments etc]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[463D  Restricted relief qualifying policies: assignments and events following assignments etc]

[(1)     This section applies if—

(a)     paragraph A1 of Schedule 15 to ICTA applies in relation to a policy by virtue of paragraph A1(8) in consequence of an event relating to the policy (“the relevant event”),

(b)     after the relevant event, the policy is not a

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