Version Superseded: 21/07/2008
Point in time view as at 10/04/2003.
Finance Act 2003, Cross Heading: Deaths before 6th April 2004: period for insurer to give certificate under section 552(1)(a) is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)If any death giving rise to benefits under a group life policy occurs—U.K.
(a)on or after 9th April 2003, but
(b)before 6th April 2004,
subsection (6) of section 552 of the Taxes Act 1988 (relevant three month period for insurer to give certificate under section 552(1)(a) to policy holder) shall have effect in relation to that policy and that death as if there were included among the paragraphs of that subsection the unnumbered paragraph set out in sub-paragraph (2).
(2)That paragraph is—
“( )if the event is a death and the policy in question is a group life policy, the period of three months following 5th April 2004;”.
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