4a: Levy on income from capitalisation bonds or contracts

I. – 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax. The products in question are exempt, whatever the duration of the contract, when it is unwound by the payment of a…