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106(1)This paragraph makes provision for the application of section 529(1) (exceptions to section 528) in relation to—
(a)a foreign policy of life insurance issued in respect of an insurance made on or before 19th March 1985, and
(b)a foreign capital redemption policy issued in respect of a contract made on or before that date.
(2)Section 529(1)(a) (which disapplies section 528 if when the chargeable event occurs or at any time during the policy period the policy is or was held by a non-UK resident trustee) does not apply if the policy was held by a non-UK resident trustee on 19th March 1985.
(3)Section 529(1)(b) (which disapplies section 528 if when the chargeable event occurs or at any time during the policy period the policy is or was held by non-UK resident trustees) does not apply if on 19th March 1985 the policy was held by a non-UK resident trustee or by two or more trustees any of whom was non-UK resident.
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