87 Qualifying policies: altering method for calculating benefits
Finance Act 2006 (2006 c 25) | Legislation

87  Qualifying policies: altering method for calculating benefits

(1)     Schedule 15 to ICTA (provisions for determining whether an insurance policy is a “qualifying policy” for the purposes of the Tax Acts) is amended as follows.

(2)     In paragraph 18 (variations), in sub-paragraph (3) (paragraph does not apply by reason of certain variations), at the end insert

“, or

(d)     any variation which alters the

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