- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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5.—(1) Amend section 59 of the Inheritance Tax Act 1984 (conditions to be met in relation to qualifying interests in possession)(1) as follows.
(2) In subsection (3)(b) for the words from “either” to the end substitute
“has permission—
under Part 4 of the Financial Services and Markets Act 2000, or
under paragraph 15 of Schedule 3 to that Act(2) (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule),
to effect or carry out contracts of long-term insurance.”.
(3) After subsection (3) add—
“(4) In subsection (3)(b) above “contracts of long-term insurance” means contracts which fall within Part II of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001(3).”.
(4) This Article has effect in relation to the making, on an anniversary or other occasion on or after 1st December 2001, of any charge to tax under section 64 or 65 of the Inheritance Tax Act 1984.
Section 59 was relevantly amended by section 52(4) of the Finance Act 1995 (c. 4).
Schedule 3 was amended by regulation 8 of S.I. 2000/2952.
S.I. 2001/544.
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