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Legislation
Finance Act 1998

Crossheading Insurance, insurance companies and friendly societies

  • Section 86 Life policies etc.
  • Section 87 Non-resident insurance companies: tax representatives.
  • Section 88 Overseas life assurance business.
  • Section 89 Personal portfolio bonds.
  • Section 90 Distributions to friendly societies.
  • Section 91 Provisional repayments in connection with pension business.
  1. Insurance, insurance companies and friendly societies
  2. Life policies etc.

Section 86 | Life policies etc.

From legislation.gov.uk

Schedule 14 to this Act (which makes provision in relation to the taxation of life policies etc under Chapter II of Part XIII of the Taxes Act 1988) shall have effect.

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