CTHRepealedAct
Taxation (Deficit Reduction) Act (No. 2) 1993
9Interpretation
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9 Interpretation
Section 116E of the Principal Act is amended by inserting the following definitions in subsection (1): investment component, in relation to a premium received in respect of a life assurance policy, means so much of the premium as does not consist of a risk component. risk component, in relation to a premium received in respect of a life assurance policy, means the risk component (if any) of the premium worked out on the basis specified in the regulations.