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Explanatory note

Original text. Later amendments are not shown.

These Regulations amend the Industrial Assurance (Life Assurance Premium Relief) Regulations 1977 so that where an industrial assurance company or collecting society adopts the Prescribed Scheme, under which tax relief to policyholders is effected by deduction from premiums, the Scheme will apply only to premium payments due and payable after 5th April 1979.