Part 19-5-1 Life Assurance and deferred annuities (S-593) 19.1 Section 593 exempts from Capital Gains Tax gains arising from the disposal of rights (e.g., by assignment or on maturity) under any policy of assurance or contract for deferred annuity on the life of any person1 except where the person making the disposal – (a) is not the original […]

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