Income Tax (Trading and Other Income) Act 2005
2005 CHAPTER 5
Commentary on Sections
Part 4: Savings and investment income
Chapter 9: Gains from contracts for life insurance etc.
Section 518: The index categories
2045.This section is based on regulation 4 of PPB(T)R.
2046.Schedule 4 to this Act indicates that the definitions of “retail prices index” in section 833(2) of ICTA and “recognised stock exchange” in section 841(1) of ICTA apply.
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