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Changes over time for: Paragraph 3


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 06 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.

Changes to Legislation
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Nodiadau Esboniadol
3(1)Section 266 (life assurance premiums) is amended as follows.U.K.
(2)In subsection (1)—
(a)for “individual” substitute “ eligible individual ”, and
(b)omit “or makes a payment falling within subsection (7) below”.
(3)After that subsection insert—
“(1A)For the purposes of subsection (1) above an individual is an eligible individual if the individual—
(a)is resident in the United Kingdom, or
(b)meets the conditions in section 56(3) of ITA 2007.”
(4)In subsection (3), omit “(7),”.
(5)In subsection (4), for “subsections (7) and” substitute “ subsection ”.
(6)Omit subsection (7).
(7)In subsection (8), for “and is entitled to relief by virtue of section 278(2) or (2ZA)” substitute “ (but is entitled to relief by virtue of subsection (1A)(b)) ”.
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