The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008

• Citation: S.I. 2008/1481
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008 and come into force on 1st July 2008.

Section 2 Amendment to Principal Regulations

(1) The Income Tax (Purchased Life Annuities) Regulations 2008 (“the Principal Regulations”) are amended in accordance with this regulation.

(2) For regulation 19(1)(d) of the Principal Regulations, substitute—

(d) following—

(i) the termination of the appointment of the insurer’s tax representative under regulation 14(4); or

(ii) the occurrence of one of the events described in regulation 15(1),

to nominate another person as a tax representative in accordance with either regulation 14(6) or 15(2), as the case may be;