IHTM20410 | PETA schemes

These crop up rarely now since they only relate to the legislation that was in force before 18 March 1986.

If you come across a PETA scheme, you should ask the taxpayer or agent for full copies of

• the Pure Endowment and Term Assurance policies

• the trust documents

• any other relevant documents

and then refer these to the Actuarial Team, who will advise on any queries and/or claims to raise.