UK Statutory Instrument 1978 United Kingdom

The Income Tax (Life Assurance Premium Relief) Regulations 1978

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At a glance

What's here

4 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.003

Information to be given to the life office

  • Obtain a statement from premium payers before accepting net premiums
s.007

Supplementary statements

  • Deliver supplementary statement correcting interim claim estimate
s.009

Annual claims

  • File annual claim to recover life assurance premium relief within 1 year
s.012

Inspection of records

  • Keep records available for HMRC inspection and preserve statements for 3 years
Browse 8 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.004

Rounding of sums payable by way of net premium

s.005

Deficiency claims: introductory

s.006

Interim claims in advance

s.008

Interim claims in arrear

s.010

Deficiency claims: supplementary provisions

s.011

Information from policyholders

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