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Income Tax (Earnings and Pensions) Act 2003

Section 561: Connected contracts

2249.This section describes what determines whether insurance contracts are connected with one another. It derives from section 201AA (5) and (6) of ICTA and from section 92(2)(b) of FA 1995.

2250.Subsections (1) to (3) define when insurance contracts are connected.

2251.Subsections (4) to (7) provide for that connection to be ignored in certain specified circumstances.

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