Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 6 Exempt income

Chapter 8 Other annual payments

Health and employment insurance payments

742 Meaning of “the insured”

In sections 735 to 737 “the insured” includes—

(a) the insured’s spouse,

(b) any child under 21 of the insured or the insured’s spouse, and

(c) any person on whom any liabilities arising from an actual or proposed transaction identified in the policy will fall jointly with the insured or the insured’s spouse.