Part 6

Exempt income
Chapter 8

Other annual payments

Health and employment insurance payments

Meaning of “the insured”
742
In sections 735 to 737 “the insured” includes—
a
the insured's spouse or civil partner ,
b
any child under 21 of the insured or the insured's spouse or civil partner , and
c
any person on whom any liabilities arising from an actual or proposed transaction identified in the policy will fall jointly with the insured or the insured's spouse.
Words in s. 742 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1, 198