»Ê¹ÚÌåÓýapp

Under the Criminal Injuries Compensation Scheme 2012, an annuity may be purchased or provided under an award of compensation for the benefit of the victim of a criminal injury.

»Ê¹ÚÌåÓýapp annuity payments under such an award are also specifically exempted from tax in the same way, and to the same extent, as an annuity payable as a result of an order providing for periodical payments of damages for personal injury.

»Ê¹ÚÌåÓýapp persons listed in IPTM5060 are exempt from tax on the payments. If the payments are made to a trust, any payments to the injured person, or a person on his or her behalf, out of those payments are also exempt in the same way as described in IPTM5070.