http://www.legislation.gov.uk/uksi/2011/1502/article/1/madeThe Taxation of Equitable Life (Payments) Order 2011Capital gains taxInheritance taxTaxCorporation taxIncome taxenKing's Printer of Acts of Parliament2011-06-17CAPITAL GAINS TAXCORPORATION TAXINCOME TAXINHERITANCE TAXTAX CREDITSThis Order makes provision for payments which the Treasury authorise in cases where persons have been adversely affected by maladministration in the regulation before December 2001 of the Equitable Life Assurance Society. It provides for authorised payments to be disregarded, to the extent described in the Order, for the purposes of liability to tax and entitlement to tax credits.
1Citation, commencement, effect and interpretation1

This Order may be cited as the Taxation of Equitable Life (Payments) Order 2011 and shall come into force on the day after the day on which it is made.

2

This Order has effect in relation to authorised payments made after the day on which this Order is made.

3

In this Order “authorised payment” means a payment to which section 1 of the Equitable Life (Payments) Act 2010 applies.

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<p>This Order may be cited as the Taxation of Equitable Life (Payments) Order 2011 and shall come into force on the day after the day on which it is made.</p>
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