Finance Act 2012

64Meaning of “contract of insurance” and “contract of long-term insurance”U.K.
This section has no associated Explanatory Notes

For the purposes of this Part—

  • contract of insurance” has the meaning given by article 3(1) of the FISMA (Regulated Activities) Order 2001, and

  • contract of long-term insurance” means a contract which falls within Part 2 of Schedule 1 to that Order.