Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 10 U.K. Avoidance: miscellaneous

F1 140 Life policies etc.: restriction of corresponding deficiency relief U.K.

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Textual Amendments

F1 S. 140 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)