Income Tax (Trading and Other Income) Act 2005

478Exclusion of mortgage repayment policiesU.K.
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(1)This Chapter does not apply to a mortgage repayment policy.

(2)In this section “mortgage repayment policy” means a policy of life insurance with the sole object of providing, on an individual's death or disability, a sum substantially the same as any amount then outstanding under a repayment mortgage—

(a)of the individual's residence, or

(b)of any premises occupied by the individual for the purposes of a business.

(3)In this section “repayment mortgage” means a mortgage securing a principal amount which is repayable by instalments payable annually or at shorter regular intervals.