{
  "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013",
  "json_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013.json",
  "id": "uksi/2013/1820",
  "title": "The Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013",
  "short_title": "Life Insurance Qualifying Policies (Statement and Reporting Requirements) 2013",
  "long_title": "Changes to the Life Insurance Qualifying Policy regime were introduced by Finance Act 2013 which inserted section 552ZB and paragraph B3 to Schedule 15 of the Income and Corporation Taxes Act 1988 (“the Taxes Act”). The provisions require beneficiaries of qualifying policies to make statements and insurers to report information to HMRC in respect of qualifying policies.",
  "citation": "S.I. 2013/1820",
  "type": "uksi",
  "year": "2013",
  "number": "1820",
  "version": "current",
  "date": "2013-07-19",
  "revised": true,
  "valid_from": "2015-03-26",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement and interpretation",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Statement by beneficiary",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Exceptions to the requirement to make a statement",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Applications and statements not in writing",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Reporting requirements of relevant person",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment to the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) Regulations 1997",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-07-23",
      "size": 25612,
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/pdf/uksi_20131820_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1820/pdfs/uksi_20131820_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2013-07-25",
      "size": 23979,
      "url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/pdf/uksiem_20131820_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1820/pdfs/uksiem_20131820_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/552ZB",
        "schedule/15"
      ]
    }
  ],
  "changes_made_to": 7,
  "changes_made_to_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/changes.json",
  "changes_made_by": 11,
  "changes_made_by_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1820",
    "retrieved_at": "2026-10-29T00:47:09.835824+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}