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Legislation
Finance Act 2001

Crossheading Miscellaneous

  • Section 83 Life policies, life annuity contracts and capital redemption policies
  • Section 84 Exclusion of deductions for deemed manufactured payments
  • Section 85 Deduction of tax: payments between companies etc
  • Section 86 Profits for purposes of small companies’ relief
  • Section 87 Tax deductions and credits: end of provisional repayment regime
  1. Miscellaneous
  2. Life policies, life annuity contracts and capital redemption policies

Section 83 | Life policies, life annuity contracts and capital redemption policies

From legislation.gov.uk

(1)Schedule 28 to this Act (which makes amendments relating to Chapter 2 of Part 13 of the Taxes Act 1988) has effect.

(2)RepealedF1

(3)The amendments made by Part 2 of that Schedule (which relate to the provision by insurers etc of information relating to chargeable events happening in connection with a policy or contract) have effect in relation to chargeable events happening on or after 6th April 2002.

Notes

  1. F1

    S. 83(2) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(j)

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