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Income Tax (Earnings and Pensions) Act 2003

Section 350: Connected contracts

1508.This section provides rules to determine whether insurance contracts are connected for the purposes of section 349. It derives from section 201AA (5) and (6) of ICTA.

1509.Subsections (1) to (3) define when insurance contracts are connected.

1510.Subsections (4) to (7) provide for such a connection to be ignored in certain circumstances.

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