This section has no associated Explanatory Notes
111In section 539A(8) (conditions for being an excepted group life policy) for paragraph (ii) substitute—
“(ii)“tax advantage” has the meaning given by section 840ZA”.
111In section 539A(8) (conditions for being an excepted group life policy) for paragraph (ii) substitute—
“(ii)“tax advantage” has the meaning given by section 840ZA”.