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Qualifying policies: regulations

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The Finance Act 1995, Section 55 (Appointed Date) Order, SI 2013/759, provides that 6 April 2013 is the appointed date in relation to removal of the need for prior certification of qualifying policies under ICTA 1988 Sch 15 paras 21 and 22, and to give effect to amendments to para 24 of that schedule in relation to policies issued by non-resident companies.