Finance Act, 1992

Cesser of relief in respect of life insurance premiums.

4.—The following provisions shall not apply or have effect in relation to the year of assessment 1992-93 or any subsequent year of assessment, that is to say:

(a) sections 143 , 151 and 152 of the Income Tax Act, 1967 ,

(b) section 23 of, and the First Schedule to, the Finance Act, 1973 , and

(c) section 8 (as amended by the Finance Act, 1991 ) of the Finance Act, 1989 .