# The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2012, Note: Explanatory note


(This note is not part of the Order)
These Regulations amend the Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562).
The 2008 Regulations provide the procedure for obtaining the exemption for purchased life annuities under sections 717 to 719 of the Income Tax (Trading and Other Income) Act 2005.
The Judgment of the Court (Grand Chamber) of 1 March 2011 in case C-236/09 Association Belge (‘Test Achats’) made it clear that Article 5(2) of Directive 2004/113 implementing the principle of equal treatment between men and women in the access to and supply of goods and services was invalid as it allowed discrimination on the grounds of gender in the provision of insurance contracts. These Regulations amend the 2008 Regulations to eliminate discrimination on the grounds of gender.
A copy of the mortality table can be obtained from the Institute of Actuaries, Staple Inn Hall, High Holborn, London WC1V 7QJ or from the Faculty of Actuaries, Maclaurin House, 18 Dublin Street, Edinburgh EH1 3PP. It can also be downloaded from: http://www.actuaries.org.uk/research-and-resources/documents/cmi-report-17-whole-volume .
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2012/2902/note (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2012/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.