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Finance Act 2009
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Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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3(1)Section 266 (life assurance premiums) is amended as follows.U.K.
(2)In subsection (1)—
(a)for “individual” substitute “ eligible individual ”, and
(b)omit “or makes a payment falling within subsection (7) below”.
(3)After that subsection insert—
“(1A)For the purposes of subsection (1) above an individual is an eligible individual if the individual—
(a)is resident in the United Kingdom, or
(b)meets the conditions in section 56(3) of ITA 2007.”
(4)In subsection (3), omit “(7),”.
(5)In subsection (4), for “subsections (7) and” substitute “ subsection ”.
(6)Omit subsection (7).
(7)In subsection (8), for “and is entitled to relief by virtue of section 278(2) or (2ZA)” substitute “ (but is entitled to relief by virtue of subsection (1A)(b)) ”.
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