Part 7Income tax, corporation tax and capital gains tax: general
Life insurance and pensions
173Gains on policies of life insurance etc: rate of tax
1
Schedule 35 to this Act (which makes provision for and in connection with charging certain gains on policies of life insurance etc at the lower rate) has effect.
2
The amendments made by that Schedule have effect in relation to gains treated as arising under Chapter 2 of Part 13 of the Taxes Act 1988 on the happening of chargeable events on or after 6th April 2004.