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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Paragraph 99

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 99. Help about Changes to Legislation

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99U.K.Section 484(1)(d) (chargeable events: death in case of contract for a life annuity which provides for payment of a capital sum on death) does not apply if the contract was made before 10th December 1974.

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