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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 2
- Part 6
- Paragraph 105
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Pre-14th March 1984 policies: disregard of amounts deducted and repaid after tax relief by deduction from premiums abolished
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105In the case of a policy issued in respect of an insurance made before 14th March 1984, any amount treated under section 72(9) of FA 1984 as an additional premium is to be ignored for the purposes of—
(a)calculating the total allowable deductions for the policy under section 494(1), and
(b)the definition of “allowable payment” in section 507(6).
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