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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Health and employment insurance payments

  • Section 735 Health and employment insurance payments
  • Section 736 Health and employment risks and benefits
  • Section 737 Period for which payments may be made
  • Section 738 Risk of significant loss
  • Section 739 Conditions to be met by policies also providing other benefits
  • Section 740 Conditions to be met where policies are linked
  • Section 741 Aggregation of policies where employment ends for health reasons
  • Section 742 Meaning of “the insured”
  • Section 743 Policies for the benefit of others who contribute to premiums
  1. Health and employment insurance payments
  2. Meaning of “the insured”

Section 742 | Meaning of “the insured”

From legislation.gov.uk

In sections 735 to 737 “the insured” includes—

(a)the insured's spouse or civil partner ,

(b)any child under 21 of the insured or the insured's spouse or civil partner , and

(c)any person on whom any liabilities arising from an actual or proposed transaction identified in the policy will fall jointly with the insured or the insured's spouse.

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