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Section 29 Life assurance premium relief.

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

(1)

In sections 266(5)(a) and 274(3)(a) of the Taxes Act 1988, and in paragraph 3(3)(a) of Schedule 14 to that Act, (rate of relief on premiums on life policies etc.) for the words “15 per cent.” wherever they occur there shall be substituted the words “ 12.5 per cent. ”.

(2)

This section shall have effect on and after 6th April 1989.