{
  "url": "https://openlegislation.uk/income-tax-life-assurance-premium-relief-regulations-1978",
  "json_url": "https://openlegislation.uk/income-tax-life-assurance-premium-relief-regulations-1978.json",
  "id": "uksi/1978/1159",
  "title": "The Income Tax (Life Assurance Premium Relief) Regulations 1978",
  "short_title": "Income Tax (Life Assurance Premium Relief) 1978",
  "long_title": "These Regulations supplement Schedule 4 to the Finance Act 1976 which (as amended by Schedule 3 to the Finance Act 1978) provides a new system for income tax relief on life assurance premiums.",
  "citation": "S.I. 1978/1159",
  "type": "uksi",
  "year": "1978",
  "number": "1159",
  "version": "current",
  "date": "1978-08-04",
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      "heading": "Information to be given to the life office",
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      "heading": "Rounding of sums payable by way of net premium",
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      "date": "1978-08-15",
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    {
      "type": "modified",
      "affected_provisions": "Regulations",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012",
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    },
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    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2001/3629",
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    },
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      "type": "words substituted",
      "affected_provisions": "reg. 10(3)",
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 7(2)"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 10(5)",
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 7(3)"
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    "source_url": "https://www.legislation.gov.uk/uksi/1978/1159",
    "retrieved_at": "2026-10-29T19:31:11.490816+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."
}