Statute
Section 173 — Finance Act 2003: Gains on policies of life insurance etc: rate of tax
Text of the provision Official document
Gains on policies of life insurance etc: rate of tax 173 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.
Official source: legislation.gov.uk
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