There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 483.
(1)This Chapter does not apply to a credit union group life policy.
(2)In this section “credit union group life policy” means a group life policy with the sole object of providing, on the death or disability of any of the individuals insured under it, a sum substantially the same as any amount then outstanding under a loan made to that individual by a credit union.
(3)In this section “credit union” means a society registered as a credit union under—
(a)[F1the Co-operative and Community Benefit Societies Act 2014, ]or
(b)the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)).
Textual Amendments
F1S. 483(3)(a) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 95 (with Sch. 5)
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