IPTM7005 | Scope of chargeable events legislation: contents

Contents16 entries

1. IPTM7010Scope of legislation: general: ITTOIA05/S473
2. IPTM7015Scope: group life policies: what constitutes a group life policy?
3. IPTM7020Scope: group life policies: tax legislation: ITTOIA05/S480 to S482
4. IPTM7025Exceptions: group life policies: conditions about when benefits may be paid and how they are calculated: ITTOIA05/S481
5. IPTM7030Exceptions: group life policies: conditions about permitted benefits: ITTOIA05/S481
6. IPTM7035Exceptions: group life policies: conditions about nature of persons intended to benefit: ITTOIA05/S482
7. IPTM7040Exceptions: group life policies: conditions about policies held on trust and an anti-avoidance condition: ITTOIA05/S482
8. IPTM7045Exceptions: group life policies: pre-9 April 2003 policies: ITTOIA05/SCH2/PARA116
9. IPTM7050Exceptions: group life policies: credit union loan protection policies: ITTOIA05/S483
10. IPTM7055Exceptions: mortgage protection policies: ITTOIA05/S478
11. IPTM7060Exceptions: pension policies: ITTOIA05/S479
12. IPTM7065Exceptions: certain life annuities: ITTOIA05/S718
13. IPTM7070Exceptions: pre-14 March 1989 policies and contracts owned by a company: ITTOIA05/SCH2/PARA107
14. IPTM7075Exceptions: pre-20 March 1968 policies and contracts: ITTOIA05/SCH2/PARA96
15. IPTM7080Variations which increase the benefits secured or extend the term
16. IPTM7085Variations which do not increase the benefits secured or extend the term