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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 1
- Part 1
- Paragraph 226
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226(1)Amend section 553 (non-resident policies and off-shore capital redemption policies) as follows.
(2)For subsection (4) substitute—
“(4)The number of days in the period referred to in subsection (3) shall be calculated, where appropriate, from the issue of the earliest related policy, that is, any policy in relation to which the policy is a new policy within the meaning of paragraph 17 of Schedule 15, any policy in relation to which that policy is such a policy, and so on.”
(3)Omit subsections (6) to (9).
(4)In subsection (10) in the definition of “foreign institution” for “section 547” substitute “section 547A”.
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