SCHEDULES

F1SCHEDULE 34Policies of life insurance etc: miscellaneous amendments

Section 171

Annotations:
Amendments (Textual)
F1

Sch. 34 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(l)

F1Part 1Group life policies

F1Exception of certain group life policies from Chapter 2 of Part 13

F11

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F1Excepted group life policies

F12

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F1Retrospective exception of past and present pure protection group life policies

F13

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F1Existing group life policies: time for compliance with the conditions in section 539A

F14

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F1Deaths before 6th April 2004: period for insurer to give certificate under section 552(1)(a)

F15

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F1Part 2Charitable and non-charitable trusts

F1Interpretation

F16

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F1Method of charging gain to tax

F17

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F1Method of charging gain to tax: multiple interests

F18

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F1Deemed surrender of certain loans

F19

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F1Right of individual to recover tax from trustees

F110

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F1Right of company to recover tax from trustees

F111

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F1Section 547(1)(cc) and (d)(ia): exception for certain old policies and contracts

F112

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F1Part 3Meaning of “life annuity”

F1Restriction of “life annuity” to contracts to which section 656 of the Taxes Act 1988 applies

F113

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F1Part 4Rollover of gain on maturity into new policy

F1Repeal of section 540(2) of the Taxes Act 1988

F114

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F1Saving for certain policies maturing on or after 9th April 2003

F115

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