{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-25.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/39/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "(1) The Income Tax (Life Assurance Premium Relief) Regulations 1978 (S.I. 1978/1159) (“the 1978 Regulations”) have effect in accordance with this paragraph.\n(2) Subject to sub-paragraph (3), an annual claim for the financial year of a life office must be made no later than—\n(a) the end of the six-year period allowed by regulation 9(1), or\n(b) if earlier, the end of the relevant 6-month period,\nand regulation 9(8) has effect accordingly.\n(3) An annual claim which a life office is required to make under regulation 9(2) must be made no later than—\n(a) the end of the one-year period specified in regulation 9(2), or\n(b) if earlier, the end of the relevant 6-month period,\nand regulation 9(6) has effect accordingly.\n(4) In sub-paragraphs (2) and (3) “the relevant 6-month period” means the period of 6 months after the end of the life office's first financial year to end after 5 April 2015.\n(5) The Board must decide all claims made under the 1978 Regulations no later than 5 April 2017.\n(6) Terms used in this paragraph have the same meaning as they have in the 1978 Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/25",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "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."
}