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CG69040P | Insurance: life assurance policies and deferred annuities: contents

From HM Revenue & Customs · Capital Gains Manual

Contents14 entries

  1. CG69040Life insurance policies/deferred annuities: TCGA92/S210: introduction
  2. CG69041Life insurance policies/deferred annuities: when are the rights conferred 'chargeable assets'
  3. CG69042Life insurance policies/deferred annuities: how are gains exempted
  4. CG69043Life insurance policies/deferred annuities: meaning of 'interest' in rights
  5. CG69044Life insurance policies/deferred annuities: disposals of policies and contracts
  6. CG69050Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9 April 2003: exclusions from the exemption
  7. CG69051Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9 April 2003: exclusions from the exemption: actual consideration
  8. CG69052Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9 April 2003: exclusions from the exemption: example of interests derived directly and indirectly
  9. CG69055Life insurance policies/deferred annuities: exemption for second hand policies: disposals before 9 April 2003
  10. CG69060Life insurance policies/deferred annuities: computation of gains
  11. CG69061Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003 interaction with Income Tax
  12. CG69062Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003: interaction with Income Tax: example
  13. CG69071Life insurance policies/deferred annuities: compensation for mis-sold life insurance policies
  14. CG69080Payments made under life insurance policies linked to unit trusts