# The Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013, Introduction: Introductory text

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

Income Tax
Made 19th July 2013
Laid before the House of Commons 22nd July 2013
Coming into force 12th August 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 552ZB(1) of, and paragraph B3(2), (7) and (9)(c) of Schedule 15 to, the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/2013/1820/introduction (the official version)
Page: https://openlegislation.uk/life-insurance-qualifying-policies-statement-and-reporting-requirements-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.