{
  "url": "https://openlegislation.uk/enactment-of-extra-statutory-concessions-order-2011",
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  "id": "uksi/2011/1037",
  "title": "The Enactment of Extra-Statutory Concessions Order 2011",
  "short_title": "Enactment of Extra-Statutory Concessions 2011",
  "long_title": "This Order is made under section 160 of the Finance Act 2008 (c. 9) and enacts a number of existing HMRC extra-statutory concessions. This Order comes into force on 1st April 2011 and the individual concessions have effect from a variety of dates on or after 1st April 2011",
  "citation": "S.I. 2011/1037",
  "type": "uksi",
  "year": "2011",
  "number": "1037",
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      "heading": "Recovery of overpaid tax: special relief",
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      "path": "article/6",
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      "heading": "Life assurance premium relief after divorce",
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      "heading": "Certain employee legal costs paid by employer not taxed",
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      "heading": "Qualifying life assurance policies",
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      "heading": "Explanatory note",
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    "source_url": "https://www.legislation.gov.uk/uksi/2011/1037",
    "retrieved_at": "2026-10-29T02:09:52.612256+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}