Revenue Act, 1906

Extension of provisions of 4 Edw. 7. c. 7. s. 9, as to relief from income tax on premiums on insurances.

11. The provisions of section nine of the Finance Act, 1904, shall apply in relation to life insurances or contracts for deferred annuities effected in or with any insurance company lawfully carrying on business in Great Britain or Ireland, and accordingly such section shall be read and construed as though the words “or lawfully carrying on business in Great Britain or Ireland” were inserted therein after the words “British possession.”