2(1)Section 266 (personal reliefs: life assurance premiums) shall be amended as follows.U.K.
(2)In subsections (2)(a)(iii) F1..., for “registered friendly society" there shall be substituted “ friendly society ”.
(3)The following subsection shall be added at the end—
“(13)In this section and Schedule 14, “friendly society” means the same as in the Friendly Societies Act 1992 (and includes any society that by virtue of section 96(2) of that Act is to be treated as a registered friendly society within the meaning of that Act).”
Textual Amendments
F1Words in Sch. 9 para. 2(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)