# The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008

S.I. 2008/1481 · made 9 June 2008

These Regulations make a minor amendment to regulation 19(1)(d) of the Principal Regulations, by clarifying that, under regulation 19(1)(d), the failure of the non-United Kingdom insurer to nominate another tax representative following the termination of the representative’s appointment under regulation 14(4) arises under regulation 14(6), and the failure to nominate another tax representative following the occurrence of one of the events described in regulation 15(1) arises under regulation 15(2).

Made under: Income and Corporation Taxes Act 1988 (Section 658); Income Tax (Trading and Other Income) Act 2005 (Section 724)

PDFs: Printed copy https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2008/pdf/uksi_20081481_en.pdf; Explanatory Memorandum https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2008/pdf/uksiem_20081481_en.pdf

## Introductory text

This Statutory Instrument has been printed in consequence of a defect in SI 2008/562 and is being issued free of charge to all known recipients of that Statutory Instrument.
Income Tax
Made 9th June 2008
Laid before the House of Commons 10th June 2008
Coming into force 1st July 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 658(3) of the Income and Corporation Taxes Act 1988 and section 724 of the Income Tax (Trading and Other Income) Act 2005:

## 1 Citation and commencement

These Regulations may be cited as The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008 and come into force on 1st July 2008.

## 2 Amendment to Principal Regulations

(1) The Income Tax (Purchased Life Annuities) Regulations 2008 (“the Principal Regulations”) are amended in accordance with this regulation.
(2) For regulation 19(1)(d) of the Principal Regulations, substitute—
“(d) following—
(i) the termination of the appointment of the insurer’s tax representative under regulation 14(4); or
(ii) the occurrence of one of the events described in regulation 15(1),
to nominate another person as a tax representative in accordance with either regulation 14(6) or 15(2), as the case may be;”.

## Signature

Mike Eland
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th June 2008

## Explanatory note

(This note is not part of the Regulations)
These Regulations make a minor amendment to regulation 19(1)(d) of the Principal Regulations, by clarifying that, under regulation 19(1)(d), the failure of the non-United Kingdom insurer to nominate another tax representative following the termination of the representative’s appointment under regulation 14(4) arises under regulation 14(6), and the failure to nominate another tax representative following the occurrence of one of the events described in regulation 15(1) arises under regulation 15(2).

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Source: https://www.legislation.gov.uk/uksi/2008/1481 (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.