Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Trading and Other Income) Act 2005

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Gains from contracts for life insurance etc: rights partially assigned

This adran has no associated Nodiadau Esboniadol

88(1)This paragraph applies if a calculation under section 507 or 511 in relation to a policy or contract requires account to be taken of any part of or share in the rights conferred by the policy or contract which has been assigned for money or money’s worth in an insurance year beginning on or before 5th April 2001.

(2)Section 508 (the value of rights partially assigned) applies for the purposes of the valuation of each such part or share as if—

(a)in subsection (1) after “surrendered” (in both places where it occurs) there were inserted “or assigned”,

(b)in that subsection after “surrender” there were inserted “or assignment”, and

(c)subsection (4) were omitted.

Yn ôl i’r brig

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