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The Taxes (Amendments) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 689
- PART 2
- Regulation 3
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Inheritance Tax Act 1984U.K.
This section has no associated Explanatory Memorandum
3.—(1) The Inheritance Tax Act 1984(1) is amended as follows.
(2) In section 59(3)(b)(2) for the words from “is” to the end substitute—
“—
(i)is an insurance company (within the meaning of Part 2 of the Finance Act 2012)(3), and
(ii)has permission under Part 4A of the Financial Services and Markets Act 2000(4) to effect or carry out contracts of long-term insurance.”.
(3) In section 115(5)(b)(5) omit “, other than the United Kingdom,”.
(4) In section 125(1A)(6) for “another” substitute “is in a”.
Commencement Information
(1)
(2)
Section 59(3)(b) was amended by section 52(4) of the Finance Act 1995 (c. 4), S.I. 2001/3629, paragraph 69 of Schedule 16 to the Finance Act 2012 (c. 14) and paragraph 44 of Schedule 18 to the Financial Services Act 2012 (c. 21).
(3)
(4)
(5)
Section 115(5) was substituted by section 122(3) of the Finance Act 2009 (c. 10).
(6)
Section 125(1A) was inserted by section 122(6) of the Finance Act 2009.
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