521 The property selection conditions
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

521  The property selection conditions

(1)     The property selection conditions are—

(a)     the general selection condition (see subsection (2)), and

(b)     the class selection condition (see subsection (3)).

(2)     Property meets the general selection condition if, at the time when it may be selected, the opportunity to select property falling within the same category is available to—

(a)     all policy holders

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