IPTM8005 | Qualifying policies: main conditions: contents
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
Contents17 entries
- IPTM8010Introduction
- IPTM8015Contingent events: death, disability and maturity
- IPTM8020Permitted benefits under a qualifying policy
- IPTM8025Benefits received outside policy and free gifts
- IPTM8030Minimum capital sum assured on death: general rule
- IPTM8035Minimum capital sum assured on death: exceptions to the general rule
- IPTM8040Term and premium paying term: conditions
- IPTM8045Term and premium paying term: date on which policy is made and backdating of policies
- IPTM8050Premium paying term: premium waivers and premium holidays
- IPTM8055Premium spreading tests: main rules: ICTA88/SCH15/PARAS 1(2), (3)(b) and 2(1)(c)
- IPTM8060Premium spreading tests: premiums paid
- IPTM8065Non-payment of premiums: action by insurers and reinstatement of policies: ICTA88/SCH15/PARA20ZA
- IPTM8070Non-payment of premiums: other points
- IPTM8075Exceptional risk of death or disability: ICTA88/SCH15/PARA12
- IPTM8080Combined policies: family income cover and mortgage protection cover: ICTA88/SCH15/PARA9
- IPTM8085Combined policies: tests of whether qualifying: ICTA88/SCH15/PARA9
- IPTM8090Connected policies: ICTA88/SCH15/PARAS 13 and 14