Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter VI Miscellaneous provisions
Insurance policies
162 Qualifying life insurance policies: certification.
1
Section 55 of the M1Finance Act 1995 (removal of certification requirements for qualifying policies with respect to any time on or after 5th May 1996 etc) shall have effect—
a
with the substitution for “5th May 1996”, wherever occurring, of “the appointed date”; and
b
with the addition of the following subsection after subsection (8)—
9
In this section “the appointed date” means such date as may be specified for the purpose in an order made by the Board.
2
In Schedule 15 to the Taxes Act 1988 (qualifying policies) paragraphs 24(2A) and 25(2) shall have effect with the substitution for “5th May 1996” of “
the appointed date for the purposes of section 55 of the Finance Act 1995 (removal of certification requirements)
”
.