Part I Modification of Section 266 in Certain Cases
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

SCHEDULE 14 Provisions Ancillary to Section 266

Section 266(12)

Part I Modification of Section 266 in Certain Cases

[Spouses and civil partners]

1

[(1)ÌýÌýÌýÌý In section 266—

(a)ÌýÌýÌýÌý references to an individual's spouse include any person who—

(i)ÌýÌýÌýÌý was that individual's spouse at the time the insurance or contract was made, or

(ii)ÌýÌýÌýÌý became that individual's spouse after the insurance or contract was made,

unless the marriage was dissolved before 6th April 1979, and

(b)ÌýÌýÌýÌý references to an individual's civil partner include any person who—

(i)ÌýÌýÌýÌý was that individual's civil partner at the time the insurance or contract was made, or

(ii)ÌýÌýÌýÌý became that individual's civil partner after the insurance or contract was made.]

[(1A)ÌýÌýÌýÌý But an individual is entitled to relief by virtue of sub-paragraph (1)(a)(ii) or (b)(ii) only in respect of premiums payable after the date on which the person in question became that individual's spouse or civil partner.]

(2), (3)ÌýÌýÌýÌý .Ìý.Ìý.

Premiums payable to friendly societies and industrial assurance companies

2

(1)ÌýÌýÌýÌý This paragraph applies to—

(a)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Third party rights—the common law doctrine of privity of contract

Third party rights—the common law doctrine of privity of contractThis Practice Note discusses the common law doctrine of privity of contract; the equitable and statutory exceptions to it; how the doctrine affects enforcing a contract against a third party and what happens when, notwithstanding the

LEXISNEXIS

The Money Laundering Reporting Officer (MLRO)

The Money Laundering Reporting Officer (MLRO)OverviewThe requirements to have robust systems and controls in a regulated firm to prevent money laundering originate from:•the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 (as

LEXISNEXIS

Scotland: the Accountant in Bankruptcy

Scotland: the Accountant in BankruptcyThe office of the Accountant in Bankruptcy (AiB) was created by section 156 of the Bankruptcy (Scotland) Act 1856 . Previously, the functions of the AiB were limited but since 1993, with the enactment of the Bankruptcy (Scotland) Act 1993 (B(S)A 1993), the role

LEXISNEXIS

Mortgagees and tenants

Mortgagee’s consent to grant of leaseIf a property is subject to a mortgage that prohibits leasing without the mortgagee’s consent, then written evidence of consent must be obtained prior to completion of the lease. On the grant of an underlease, mortgagee’s consent in respect of any mortgage over