The Income Tax (Life Assurance Premium Relief) Regulations 1978
1Citation and commencement
2Interpretation
3Information to be given to the life office
4Rounding of sums payable by way of net premium
5Deficiency claims: introductory
6Interim claims in advance
7Supplementary statements
8Interim claims in arrear
9Annual claims
10Deficiency claims: supplementary provisions
11Information from policyholders
12Inspection of records

1978 No. 1159

INCOME TAX

The Income Tax (Life Assurance Premium Relief) Regulations 1978

Made

Coming into Operation

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by paragraph 16 of Schedule 4 to the Finance Act 1976 (as amended by paragraph 10 of Schedule 3 to the Finance Act 1978) hereby make the following Regulations:—