Finance Act 1988 · 1988 c. 39View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: General
In sections 266(5)(a) and 274(3)(a) of the Taxes Act 1988, and in paragraph 3(3)(a) of Schedule 14 to that Act, (rate of relief on premiums on life policies etc.) for the words "15 per cent." wherever they occur there shall be substituted the words ." 12.5 per cent. "
This section shall have effect on and after 6th April 1989.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
