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Income Tax (Earnings and Pensions) Act 2003

Section 560: Meaning of “qualifying insurance contract”

2247.This section describes the conditions that have to be met if an insurance contract is to fall within the scope of this Part. It derives from section 201AA(3)(a) to (d) and (4) of ICTA and from section 92(2)(b) of FA 1995.

2248.Subsections (2) to (5) state the conditions that have to be met for an insurance contract to come within section 558(1).

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