IPTM7005 - Scope of chargeable events legislation: contents

  1. IPTM7010
    Scope of legislation: general: ITTOIA05/S473
  2. IPTM7015
    Scope: group life policies: what constitutes a group life policy?
  3. IPTM7020
    Scope: group life policies: tax legislation: ITTOIA05/S480 to S482
  4. IPTM7025
    Exceptions: group life policies: conditions about when benefits may be paid and how they are calculated: ITTOIA05/S481
  5. IPTM7030
    Exceptions: group life policies: conditions about permitted benefits: ITTOIA05/S481
  6. IPTM7035
    Exceptions: group life policies: conditions about nature of persons intended to benefit: ITTOIA05/S482:
  7. IPTM7040
    Exceptions: group life policies: conditions about policies held on trust and an anti-avoidance condition: ITTOIA05/S482
  8. IPTM7045
    Exceptions: group life policies: pre-9 April 2003 policies: ITTOIA05/SCH2/PARA116
  9. IPTM7050
    Exceptions: group life policies: credit union loan protection policies: ITTOIA05/S483
  10. IPTM7055
    Exceptions: mortgage protection policies: ITTOIA05/S478
  11. IPTM7060
    Exceptions: pension policies: ITTOIA05/S479
  12. IPTM7065
    Exceptions: certain life annuities: ITTOIA05/S718
  13. IPTM7070
    Exceptions: pre-14 March 1989 policies and contracts owned by a company: ITTOIA05/SCH2/PARA107
  14. IPTM7075
    Exceptions: pre-20 March 1968 policies and contracts: ITTOIA05/SCH2/PARA96
  15. IPTM7080
    Variations which increase the benefits secured or extend the term
  16. IPTM7085
    Variations which do not increase the benefits secured or extend the term