SCHEDULES
SCHEDULE 28 LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES
F1Part 1 ASSIGNMENT OR SURRENDER OF PART OF THE RIGHTS
F11Introductory
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F12Interpretation
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F13Life policies: chargeable events
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F14Life policies: computation of gain
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F15Life annuity contracts: chargeable events
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F16Life annuity contracts: computation of gain
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F17Capital redemption policies: chargeable events
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F18The value of a part or share assigned
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F19Assignments etc involving co-ownership
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F110Charging tax in respect of certain section 546 excesses
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F111Method of charging gain to tax
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F112Method of charging gain to tax: multiple interests
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F113Corresponding deficiency relief
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F114Relief where gain charged at higher rate
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F115Right of individual to recover tax from trustees
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F116Right of company to recover tax from trustees
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F117Non-resident policies and off-shore capital redemption policies
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Sch. 28 Pt. 1 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(j)