1979 No. 346
INCOME TAX
The Income Tax (Life Assurance Premium Relief) Regulations 1979
Made
Coming into Operation
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by paragraph 16 of Schedule 4 to the Finance Act 19761 hereby make the following Regulations:—
1
These Regulations may be cited as the Income Tax (Life Assurance Premium Relief) Regulations 1979, and shall come into operation on 6th April 1979.
2
In Regulation 3(5)(a) of the Income Tax (Life Assurance Premium Relief) Regulations 1978 after the words “in the possession of the life office”
there shall be inserted the words “or the Board have by notice in writing to the life office dispensed with the requirement of this sub-paragraph in relation to that insurance”
.
By order of the Commissioners of Inland Revenue.
J.D. Taylor ThompsonSecretary
EXPLANATORY NOTE