SCHEDULES
SCHEDULE 45Statutory residence test
PART 4Anti-avoidance
New special rule: chargeable event gains
139
Chapter 9 of Part 4 of ITTOIA 2005 (gains from contracts for life insurance etc) is amended as follows.
Chapter 9 of Part 4 of ITTOIA 2005 (gains from contracts for life insurance etc) is amended as follows.