The Taxes (Amendments) (EU Exit) Regulations 2019 No. 689

PART 3 U.K. Amendments to subordinate legislation

The Income Tax (Purchased Life Annuities) Regulations 2008 U.K.

29.—(1) The Income Tax (Purchased Life Annuities) Regulations 2008(1) are amended as follows.

(2) In regulation 2, in the definition of “relevant EEA State” omit “, other than the United Kingdom”.

Commencement Information

I1 Reg. 29 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

S.I. 2008/562.