The Income Tax (Life Assurance Premium Relief) Regulations 1979
These Regulations amend the Income Tax (Life Assurance Premium Relief) Regulations 1978 which deal with the procedure for allowing income tax relief for life assurance premiums by deduction from the premiums at the time of payment. Regulation 3(5)(a) of the 1978 Regulations requires a life office to obtain (unless it already possesses) certain information from the person paying premiums before it can accept payment of premiums under deduction. The present amendment enables the Board to dispense with this requirement in cases where it is unnecessary.