499 Meaning of “insurance year” and “final insurance year”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

499  Meaning of “insurance year” and “final insurance year”

(1)     In this Chapter “insurance year”, in relation to a policy or contract, means the 12 months beginning with—

(a)     the date on which the insurance or contract is made, or

(b)

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