SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 4Life assurance
31Removal of claw-backs on relief given under section 266 of ICTA
1
In ICTA omit sections 268 to 272 (which provide for the “claw-back” of income tax relief given under section 266 of ICTA).
2
In consequence of the provision made by sub-paragraph (1), omit—
a
section 824(2D)(a) of ICTA,
b
paragraph 11 of Schedule 35 to FA 2004,
c
paragraph 123 of Schedule 1 to ITTOIA 2005, and
d
paragraph 21 of Schedule 39 to FA 2008.
3
The amendments made by this paragraph have effect in relation to events occurring in relation to policies on or after 6 April 2015.