- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
7. The circumstances set out in this regulation are where—
(a)the business is term assurance business; or
(b)the policy or contract for the business is held for the purposes of, or in connection with, a scheme where the Board—
(i)have approved schemes of the same class or description for the purposes of the Income Tax (Pension Funds Pooling Schemes) Regulations 1996(1); or
(ii)have been satisfied that schemes of the same class or description are such as are mentioned in section 596(2)(b); or
(c)the policy or contract for the business is held solely to provide benefits for or in respect of—
(i)persons all, or all but an insignificant number, of whom are relevant overseas employees or relevant former employees, or
(ii)spouses, widows, widowers, children or dependants of such persons.
S.I. 1996/1585.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: