Direct Tax Acts, Finance Act 2014
595 Life assurance policy or deferred annuity contract entered into or acquired by companyCGTA75 s20B; FA94 s58; FA00 s55
(1) (a) In this section –
“relevant disposal” means a disposal of or an i...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.