[473A Connected policies or contracts treated as single policy or contract]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[473A  Connected policies or contracts treated as single policy or contract]

[(1)     Policies or contracts which are connected with each other are treated as a single policy or contract for the purposes of this Chapter.

(2)     A policy or contract is “connected” with another policy or contract if—

(a)     they meet the condition in subsection (3) in relation

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