Finance Act 2012

Income Tax (Trading and Other Income) Act 2005

This section has no associated Explanatory Notes

127In section 473(2) (policies and contracts to which Chapter 9 of Part 4 applies: general), in the definition of “capital redemption policy”, for “within the meaning of Chapter 1 of Part 12 of ICTA” substitute “within the meaning given by section 56(3) of FA 2012”.