SCHEDULES

SCHEDULE 39 U.K.Repeal of miscellaneous reliefs etc

PART 4 U.K.Life assurance

Abolition of income tax relief for life assurance premiums under section 266 of ICTA U.K.

23 U.K.Section 266 of ICTA (income tax relief for life assurance premiums paid by eligible individuals) applies in relation to a premium or part of a premium only if the premium or part of a premium—

(a) becomes due and payable before 6 April 2015, and

(b) is actually paid before 6 July 2015.