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Finance Act 2012
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Removal of claw-backs on relief given under section 266 of ICTA
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31(1)In ICTA omit sections 268 to 272 (which provide for the “claw-back” of income tax relief given under section 266 of ICTA).
(2)In consequence of the provision made by sub-paragraph (1), omit—
(a)section 824(2D)(a) of ICTA,
(b)paragraph 11 of Schedule 35 to FA 2004,
(c)paragraph 123 of Schedule 1 to ITTOIA 2005, and
(d)paragraph 21 of Schedule 39 to FA 2008.
(3)The amendments made by this paragraph have effect in relation to events occurring in relation to policies on or after 6 April 2015.
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