Statutory Instruments
2008 No. 2628
Income Tax
The Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008
Made
6th October 2008
Laid before the House of Commons
6th October 2008
Coming into force
27th October 2008
Citation and commencement
1. These Regulations may be cited as the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008 and shall come into force on 27th October 2008.
Amendment of the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) Regulations 1997
2. —(1) The Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) Regulations 1997( 3 ) are amended as follows.
(2) In regulation 2 (interpretation)—
(a) In paragraph (1), in the definition of “the Board”, for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”, and
(b) in paragraph (3), for “Chapter II of Part XIII of the Taxes Act” substitute “Chapter 9 of Part 4 of the Income Tax (Trading and Other Income) Act 2005( 4 )”.
Mike Eland
3rd October 2008
Dave Hartnett
6th October 2008
Two of the Commissioners for Her Majesty’s Revenue and Customs
1988 c. 1 ; sections 552 and 552ZA were substituted for section 552 by paragraph 18 of Schedule 28 to the Finance Act 2001 (c. 9) .
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 in so far 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.
S.I. 1997/265 , amended by S.I. 2002/444 .