IPTM8100 | Qualifying policies: variations, substitutions and options: contents
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
Contents23 entries
- IPTM8105Variations, substitutions and options: introduction
- IPTM8110Substitutions: circumstances in which they arise
- IPTM8115Substitutions: pre-25 February 1988 policies
- IPTM8120Substitution of a qualifying policy: test of whether the new policy also qualifies
- IPTM8125Substitution of a qualifying policy: within ten years of the old policy being made: whether new policy qualifies
- IPTM8130Substitution of a qualifying policy that has run for at least ten years: whether new policy qualifies
- IPTM8135Substitution of a foreign policy by a UK policy: test of whether new policy qualifies: ICTA88/SCH15/PARA25
- IPTM8140Premium paid out of sums due under previous qualifying policies: test of whether new policy qualifies
- IPTM8145Significant variation: how and when variations occur
- IPTM8150Significant variations: examples
- IPTM8155Significant variation: certain variations not treated as significant: ICTA88/SCH15/PARA18
- IPTM8160Insignificant variations
- IPTM8165Significant variation of a qualifying policy: tests for whether policy after variation qualifies: general test: ICTA88/SCH15/PARA18
- IPTM8170Significant variation of a qualifying policy: tests for whether policy after variation qualifies: application: ICTA88/SCH15/PARA18
- IPTM8175Options in policies: qualifying tests: ICTA88/SCH15/PARA19
- IPTM8180Options: peppercorn options
- IPTM8185Options: deposit options
- IPTM8190Policy review clauses: general principles
- IPTM8195Policy review clauses: advisory premium reviews
- IPTM8200Policy review clauses: mandatory premium reviews
- IPTM8205Policy review clauses: example of advisory and mandatory premium reviews
- IPTM8210Conversion of a policy to paid-up under the terms of the policy
- IPTM8215Non-contractual conversion of a policy to paid-up