http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/28

SCHEDULES

SCHEDULE 28 LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES

Part 1 ASSIGNMENT OR SURRENDER OF PART OF THE RIGHTS

15Right of individual to recover tax from trustees

In section 551(1)(b) (which refers to the rights or share in question being held on trust) for “rights or share” substitute “ rights, or the part or share, ”.