Schedule 34 | Policies of life insurance etc: miscellaneous amendments ^F1

Part 1Group life policies

Exception of certain group life policies from Chapter 2 of Part 13

(1)Repealed

Excepted group life policies

(2)Repealed

Retrospective exception of past and present pure protection group life policies

(3)Repealed

Existing group life policies: time for compliance with the conditions in section 539A

(4)Repealed

Deaths before 6th April 2004: period for insurer to give certificate under section 552(1)(a)

(5)Repealed

Part 2Charitable and non-charitable trusts

Interpretation

(6)Repealed

Method of charging gain to tax

(7)Repealed

Method of charging gain to tax: multiple interests

(8)Repealed

Deemed surrender of certain loans

(9)Repealed

Right of individual to recover tax from trustees

(10)Repealed

Right of company to recover tax from trustees

(11)Repealed

Section 547(1)(cc) and (d)(ia): exception for certain old policies and contracts

(12)Repealed

Part 3Meaning of “life annuity”

Restriction of “life annuity” to contracts to which section 656 of the Taxes Act 1988 applies

(13)Repealed

Part 4Rollover of gain on maturity into new policy

Repeal of section 540(2) of the Taxes Act 1988

(14)Repealed

Saving for certain policies maturing on or after 9th April 2003

(15)Repealed