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Finance Act 1994
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- UK Public General Acts
- 1994 c. 9
- SCHEDULE 21
- Premiums trust funds
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Premiums trust funds
3For subsection (1) of section 174 of the 1993 Act (premiums trust funds) there shall be substituted the following subsection—
“(1)For the purposes of the Income Tax Acts and the Gains Tax Acts—
(a)a member shall be treated as absolutely entitled as against the trustees to the assets forming part of a premiums trust fund of his; and
(b)where a deposit required by a regulatory authority in a country or territory outside the United Kingdom is paid out of such a fund, the money so paid shall be treated as still forming part of that fund.”
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