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Finance Act 2001
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Life annuity contracts: computation of gain
6(1)Section 543(1) is amended as follows.
(2)In each of paragraphs (a)(ii) and (b)(ii) (which refer to the total amount treated as gain by virtue of paragraph (c) on the previous happening of chargeable events) after “paragraph (c) below” insert “or section 546C(7)(b)”.
(3)In paragraph (c) (if chargeable event is occurrence of excess mentioned in section 542(1), the gain is the amount of the excess) at the end insert “(subject to section 546B(3)(a))”.
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