There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 224.
224(1)Amend section 552A (tax representatives) as follows.U.K.
(2)In subsection (5) omit “in relation to which this Chapter has effect and”.
(3)In subsection (12) insert in the appropriate place—
““capital redemption policy” means a capital redemption policy in relation to which this Chapter and Chapter 9 of Part 4 of ITTOIA 2005 have effect;”,
““contract for a life annuity” means a contract for a life annuity in relation to which this Chapter and Chapter 9 of Part 4 of ITTOIA 2005 have effect;”, and
““policy of life insurance” means a policy of life insurance in relation to which this Chapter and Chapter 9 of Part 4 of ITTOIA 2005 have effect;”.
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