Point in time view as at 07/04/2005.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Certain pre-23rd March 1999 policies not foreign capital redemption policies.
113U.K.A capital redemption policy where the contract was made before 23rd March 1999 is only a “foreign capital redemption policy” for the purposes of Chapter 9 of Part 4 if—
(a)it falls within paragraph (a) of the definition of that expression in section 476(3), and
(b)it is not excluded by paragraph 104 (certain pre-23rd February 1984 policies not foreign capital redemption policies).
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