Regulation 8 Amendment of regulation 9 (insurance policies)

(1)

Amend regulation 9^f1 as follows.

(2)

In paragraph (3)(d)(ii) for “regulation 2(1) of the Personal Portfolio Bonds (Tax) Regulations 1999^f2” substitute “section 516 of ITTOIA 2005”.

(3)

In paragraph (7)(b)(i) for “final year in relation to the policy, within the meaning of section 546(4) of the Taxes Act” substitute “final insurance year in relation to the policy, within the meaning given by section 499 of ITTOIA 2005”.

Annotations

Footnotes

f1: Regulation 9 was relevantly amended by S.I. 1998/3174, 2001/908 and 2004/2996.
f2: S.I. 1999/1029.