Part 6 U.K.Exempt income

Chapter 8 U.K.Other annual payments

Health and employment insurance payments U.K.

742 Meaning of “the insured” U.K.

In sections 735 to 737 “the insured” includes—

(a) the insured's spouse [F1 or civil partner] ,

(b) any child under 21 of the insured or the insured's spouse [F1 or civil partner] , and

(c) any person on whom any liabilities arising from an actual or proposed transaction identified in the policy will fall jointly with the insured or the insured's spouse.

Textual Amendments

F1 Words in s. 742 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1, 198