# Income Tax (Trading and Other Income) Act 2005, Section 742: Meaning of “the insured”

Extent: E+W+S+N.I.

In sections 735 to 737 “the insured” includes—
(a) the insured's spouse or civil partner ,
(b) any child under 21 of the insured or the insured's spouse or civil partner , and
(c) any person on whom any liabilities arising from an actual or proposed transaction identified in the policy will fall jointly with the insured or the insured's spouse.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/742 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-742
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.