Point in time view as at 25/05/2007.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Pre-commencement ill-health insurance contracts.
37(1)Payments under protected ill-health insurance contracts are not unauthorised member payments.U.K.
(2)Ill-health insurance contracts are contracts providing insurance against a risk relating to non-payment by a member of a pension scheme of contributions under the pension scheme.
(3)An ill-health insurance contract is protected if it was made before 6th April 2006 under—
(a)a personal pension scheme approved under Chapter 4 of Part 14 of ICTA before 6th April 2001, or
(b)an annuity contract or trust scheme approved under section 620 or 621 of ICTA or a substituted contract within the meaning of section 622(3) of ICTA.
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