http://www.legislation.gov.uk/uksi/1977/1144/contents/made

The Industrial Assurance (Life Assurance Premium Relief) Regulations 1977

Westlaw

King's Printer of Acts of Parliament

2011-04-05

INDUSTRIAL ASSURANCE

These Regulations authorise industrial assurance companies and collecting societies to adopt a prescribed scheme, or any special scheme approved by the Industrial Assurance Commissioner, under which tax relief under section 19 of the Income and Corporation Taxes Act 1970 in respect of premiums paid after 6th April 1979 on policies of industrial assurance, and on other policies issued by collecting societies, may be effected by the premium payer retaining or having refunded to him 17½ per cent of the premiums payable.