There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 739.
(1)The conditions in this section only apply if the policy provides for the payment of benefits which do not all relate to the health or employment risk.
(2)The conditions are that so far as the policy's terms relate to the health or employment risk—
(a)they do not differ significantly from what they would have been if the only benefits had been those relating to that risk, and
(b)the way in which they are given effect does not differ significantly from the way in which they would have been given effect in that case.
(3)A difference relating only to the reduction of benefits payable to or in respect of a person because of other benefits being payable to or in respect of the person is to be ignored.
(4)For the purposes of this section, all the persons for whose benefit the policy provides insurance against the health or employment risk are to be considered.
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