Related Commentary  Related HMRC Manuals

552(1)  Where a chargeable event has happened in relation to any policy or contract, the body by or with whom the policy or contract was issued, entered into or effected shall–

(a)unless satisfied that no gain is to be treated as arising by reason of the event, deliver to the appropriate policy holder before the end of the relevant three month period a certificate specifying the information described in subsection (5) below; and

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