
1 
These Regulations may be cited as the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2002 and shall come into force on 6th April 2002.
2 
In these Regulations “the principal Regulations” means the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) Regulations 1997.
3 

(1) Amend regulation 2 of the principal Regulations as follows.
(2) In paragraph (1) at the end of the definition of “section 552” add “and a reference to that section without more includes, where necessary, a reference to section 552ZA of the Taxes Act;”.
(3) In paragraph (3) for “subsection (2) of section 552 shall be disregarded” substitute “the words “unless satisfied that no gain is to be treated as arising by reason of the event” in subsection (1)(a) shall be disregarded”.
Nick Montagu
Dave Hartnett
Two of the Commissioners of Inland Revenue
28th February 2002