SolvedIPT05900 | Calculating the value of the premium: the de minimis provision: contents
From HM Revenue & Customs · Insurance Premium Tax
Contents8 entries
- IPT05910Calculating the value of the premium: the de minimis provision: purpose and outline of this section
- IPT05920Calculating the value of the premium: the de minimis provision: general effect of the provision
- IPT05930Calculating the value of the premium: the de minimis provision: effect of the de minimis limits on co-insurance
- IPT05940Calculating the value of the premium: the de minimis provision: effect of the de minimis limits on ‘layered’ insurance
- IPT05950Calculating the value of the premium: the de minimis provision: effect of the de minimis limits on group life policies
- IPT05960Calculating the value of the premium: the de minimis provision: when and how to apply de minimis provision
- IPT05970Calculating the value of the premium: the de minimis provision: the effect of additional / return premiums on de minimis
- IPT05980Calculating the value of the premium: the de minimis provision: problem areas