# Finance Act 1996, Paragraph 1 In section 24(2) of the Taxes Act 1988 (presumption as to sums being paid by way of premium unless the contrary is shown) for β€œis” there shall be substituted β€œ can be ”. --- Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/1 (the official version) Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-1 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.