Related Commentary  Related HMRC Manuals

350(1)  An insurance contract is connected with another contract for the purposes of section 349 if conditions E and F are met–

(a)at the time when both contracts are first in force, or

(b)at any time after that time.

350(2)  Condition E is that one of the contracts was entered into–

(a)by reference to the other, or

(b)with a view to enabling or facilitating entry into the other on particular terms.

350(3)  Condition F is that the terms on which one of the contracts was entered into are significantly different from what they would have been if–

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