The Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013
1Citation and commencement and interpretation
2Statement by beneficiary
3Exceptions to the requirement to make a statement
4Applications and statements not in writing
5Reporting requirements of relevant person
6Amendment to the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) Regulations 1997

2013 No. 1820

Income Tax

The Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 552ZB(1) of, and paragraph B3(2), (7) and (9)(c) of Schedule 15 to, the Income and Corporation Taxes Act 19881.