The Income Tax (Purchased Life Annuities) (Amendment) Regulations 1991
These Regulations, which come into force on 1st March 1992, are made under sections 656(2)(a) and (4)(c) and 658(3) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”), and make further amendments to the Income Tax (Purchased Life Annuities) Regulations 1956 (S.I. 1956/1230) (“the principal Regulations”).