http://www.legislation.gov.uk/ukpga/1976/40/schedule/4/paragraph/7/enactedFinance Act 1976Excise dutiesCorporation taxIncome taxTaxStamp dutiesKing's Printer of Acts of Parliament2019-09-04SCHEDULESSCHEDULE 4Life Policies, EtcHusband and wife7Subsection (7) of section 19 shall be omitted.