Income Tax Act 2007

This section has no associated Explanatory Notes

36(1)Amend section 266 (life assurance premiums) as follows.U.K.

(2)In subsection (3)(c) omit the words from “, except” to “subsection (6) below”.

(3)In subsection (4) for “subsections (6) to (8)” substitute “ subsections (7) and (8) ”.

(4)Omit subsections (6) and (6A).

F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)In subsection (13) omit “this section and”.

Textual Amendments

F1Sch. 1 para. 36(5)(6) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(vi)