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\nArt. 52 is van toepassing vanaf het aanslagjaar 1992 (art. 46, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Premies betreffende een contract met kosteloze of betalende deelneming in de winst, worden tot hun nominale bedrag afgetrokken.

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\nArt. 52 wordt opgeheven vanaf het aanslagjaar 1993 (art. 8, KB 01.09.1995 – B.S. 05.10.1995; Numac: 1995003549)

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