Taxes Consolidation Act 1997 section 730K

Disposal of foreign life policy

Section 730K sets out the income tax charge that applies when a policyholder disposes, in whole or in part, of a foreign life policy, including deemed disposals at the end of each eight-year period.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.