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Paragraph 31A F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Paragraph 2(5) of Schedule 14 to the Income and Corporation Taxes Act 1988 (c. 1) (life assurance premiums payable to friendly societies and industrial assurance companies).

Annotations

Textual amendments

F1

Sch. 21 para. 31A inserted (5.12.2005) by The Civil Partnership Act 2004 (Relationships Arising Through Civil Partnership) Order 2005 (S.I. 2005/3137), art. 2(d)