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Income Tax (Trading and Other Income) Act 2005

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127(1)In this Part of this Schedule “permitted property”, in relation to a policy or contract, means any of the following—U.K.

(a)property falling within any of the categories listed in the table in section 520(2),

(b)shares or securities listed on a recognised stock exchange, and

(c)subject to sub-paragraph (2), shares or securities of a company which are dealt in on the Unlisted Securities Market or the Alternative Investment Market.

(2)Shares or securities of a company which fall within sub-paragraph (1)(c) are not permitted property at any time at which—

(a)the whole or any part of the benefits under the policy or contract may be determined by reference to shares or securities of the company which represent more than 10% of its issued share capital, or

(b)the amount invested in shares or securities of the company under the policy or contract exceeds 10% of the total amount of premiums paid up to that time under the policy or contract.

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