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

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Reporting requirements of relevant person

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5.—(1) A relevant person must provide the following information to an officer of Revenue and Customs within 3 months of the end of a tax year—

(a)where in relation to a policy a statement has been made under paragraph B3(2) of Schedule 15 in that year, the information given in the statement;

(b)where a policy has been issued in that year and regulation 3(a) applied in relation to the issue of that policy, the information given on the application for the issue of the policy;

(c)in relation to any policy within sub-paragraphs (a) or (b) and any policy which ceased, terminated, matured or in relation to which the premiums payable have reduced in that year—

(i)the date the policy was issued;

(ii)the policy identification reference;

(iii)the premiums payable under the policy.

(2) This regulation does not apply to qualifying policies issued before 6 April 2013 or to pure protection policies.

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