CG69040P - Capital Gains Manual: Businesses: Insurance: Life assurance policies and deferred annuities: Contents
BUSINESSES
Insurance
Life insurance policies and deferred annuities
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CG69040Life insurance policies/deferred annuities: TCGA92/S210: introduction
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CG69041Life insurance policies/deferred annuities: when are the rights conferred 'chargeable assets'
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CG69042Life insurance policies/deferred annuities: how are gains exempted
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CG69043Life insurance policies/deferred annuities: meaning of 'interest' in rights
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CG69044Life insurance policies/deferred annuities: disposals of policies and contracts
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CG69050Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9April 2003: exclusions from the exemption
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CG69051Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9April 2003: exclusions from the exemption: actual consideration
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CG69052Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9April 2003: exclusions from the exemption: example of interests derived directly and indirectly
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CG69055Life insurance policies/deferred annuities: exemption for second hand policies: disposals before 9April 2003
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CG69060Life insurance policies/deferred annuities: computation of gains
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CG69061Life insurance policies/deferred annuities: computation of gain: disposals from 9April 2003interaction with Income Tax
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CG69062Life insurance policies/deferred annuities: computation of gain: disposals from 9April 2003: interaction with Income Tax: example
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CG69071Life insurance policies/deferred annuities: compensation for mis-sold life assurance policies
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CG69080Payments made under life insurance policies linked to unit trusts