# Finance Act 2012, Paragraph 23


Section 266 of ICTA (income tax relief for life assurance premiums paid by eligible individuals) applies in relation to a premium or part of a premium only if the premium or part of a premium—
(a) becomes due and payable before 6 April 2015, and
(b) is actually paid before 6 July 2015.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.