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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Cross Heading: Pre-10th December 1974 contracts for a life annuity: disapplication of section 484(1)(d)

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Point in time view as at 07/04/2005.

Changes to legislation:

There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Pre-10th December 1974 contracts for a life annuity: disapplication of section 484(1)(d). Help about Changes to Legislation

Pre-10th December 1974 contracts for a life annuity: disapplication of section 484(1)(d)U.K.

99U.K.Section 484(1)(d) (chargeable events: death in case of contract for a life annuity which provides for payment of a capital sum on death) does not apply if the contract was made before 10th December 1974.

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