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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008 No. 1481 URL: http://www.bailii.org/uk/legis/num_reg/2008/uksi_20081481_en_1.html |
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Made
9th June 2008
Laid before the House of Commons
10th June 2008
Coming into force
1st July 2008
1. These Regulations may be cited as The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008 and come into force on 1st July 2008.
2.–(1) The Income Tax (Purchased Life Annuities) Regulations 2008(3) ("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;".
Mike Eland
Mike Hanson
Two of the Commissioners for Her Majesty´s Revenue and Customs
9th June 2008
(This note is not part of the Regulations)
These Regulations make a minor amendment to regulation 19(1)(d) of the Principal Regulations, by clarifying that, under regulation 19(1)(d), the failure of the non-United Kingdom insurer to nominate another tax representative following the termination of the representative´s appointment under regulation 14(4) arises under regulation 14(6), and the failure to nominate another tax representative following the occurrence of one of the events described in regulation 15(1) arises under regulation 15(2).
1988, c. 1. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty´s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty´s Revenue and Customs. Back [1]
2005, c. 5 as amended by section 46 of the Finance Act 2007 (c. 11), which came into force on 6th April 2008 (S.I. 2008/561 (C.19)) Back [2]
S.I. 2008/562. Back [3]
