Related Commentary  

69(1)  This section applies for the purpose of determining the chargeable amount in a case where a contract provides cover falling within any one of the following paragraphs, that is to say–

(a)cover for one or more exempt matters,

(b)cover for one or more standard rate matters, or

(c)cover for one or more higher rate matters,

and also provides cover falling within another of those paragraphs.

69(1A)  But this section does not apply for the purpose of determining the chargeable amount in relation to an excepted premium (as to which see section 69A).

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