# Income and Corporation Taxes Act 1988, Section 267: Qualifying policies.


Schedule 15, Part I of which contains the basic rules for determining whether or not a policy is a qualifying policy, Part II of which makes provision for the certification etc. of policies as qualifying policies and Part III of which modifies Parts I and II in their application to certain policies issued by non-resident companies, shall have effect for the purpose of determining whether or not a policy is a qualifying policy; and, accordingly, any reference in this Act to a qualifying policy shall be construed in accordance with that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/267 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-267
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.