[46A Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[46A  Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists]

[(1)     Subsections (2) and (4) below apply where—

(a)     a settlement commenced before 22nd March 2006,

(b)     a contract of life insurance was entered into before that day,

(c)     a premium payable under the contract is paid, or an allowed variation is made to the contract, at a particular time on or after that day,

(d)     immediately before that day, and at all subsequent times up to the particular time, there were rights under the contract that—

(i)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.

LEXISNEXIS

Voluntary manslaughter

Voluntary manslaughterVoluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished

LEXISNEXIS

CPR Part 8 claims (alternative procedure for claims)

CPR Part 8 claims (alternative procedure for claims)This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further

LEXISNEXIS

Indirect effect of EU law

Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national courts have, as part of the Member State responsible for fulfilment of EU obligations, to interpret national law in light of EU law, especially with