# The Income Tax (Life Assurance Premium Relief) Regulations 1979

S.I. 1979/346 · made 22 March 1979

These Regulations amend the Income Tax (Life Assurance Premium Relief) Regulations 1978 which deal with the procedure for allowing income tax relief for life assurance premiums by deduction from the premiums at the time of payment. Regulation 3(5)(a) of the 1978 Regulations requires a life office to obtain (unless it already possesses) certain information from the person paying premiums before it can accept payment of premiums under deduction. The present amendment enables the Board to dispense with this requirement in cases where it is unnecessary.

PDFs: Printed copy https://openlegislation.uk/income-tax-life-assurance-premium-relief-regulations-1979/pdf/uksi_19790346_en.pdf

## Introductory text

INCOME TAX
Made 22nd March 1979
Coming into Operation 6th April 1979
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by paragraph 16 of Schedule 4 to the Finance Act 1976 hereby make the following Regulations:—

## 1 

These Regulations may be cited as the Income Tax (Life Assurance Premium Relief) Regulations 1979, and shall come into operation on 6th April 1979.

## 2 

In Regulation 3(5)(a) of the Income Tax (Life Assurance Premium Relief) Regulations 1978 after the words “in the possession of the life office” there shall be inserted the words “or the Board have by notice in writing to the life office dispensed with the requirement of this sub-paragraph in relation to that insurance”.

## Signature

By order of the Commissioners of Inland Revenue.
J.D. Taylor Thompson
Secretary
22nd March 1979

## Explanatory note

These Regulations amend the Income Tax (Life Assurance Premium Relief) Regulations 1978 which deal with the procedure for allowing income tax relief for life assurance premiums by deduction from the premiums at the time of payment. Regulation 3(5)(a) of the 1978 Regulations requires a life office to obtain (unless it already possesses) certain information from the person paying premiums before it can accept payment of premiums under deduction. The present amendment enables the Board to dispense with this requirement in cases where it is unnecessary.

---
Source: https://www.legislation.gov.uk/uksi/1979/346 (the official version)
Page: https://openlegislation.uk/income-tax-life-assurance-premium-relief-regulations-1979
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.