533 Meaning of “comparable EEA tax charge”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

533  Meaning of “comparable EEA tax charge”

(1)     In section 532 “comparable EEA tax charge” in relation to the company liable to make payments under the policy or contract under which the gain has arisen (“the insurer”) means a charge that meets conditions A to F.

(2)     Condition A is that the charge is imposed on the insurer under the laws of a territory

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