IPTM7005 - Scope of chargeable events legislation: contents
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IPTM7010Scope of legislation: general: ITTOIA05/S473
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IPTM7015Scope: group life policies: what constitutes a group life policy?
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IPTM7020Scope: group life policies: tax legislation: ITTOIA05/S480 to S482
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IPTM7025Exceptions: group life policies: conditions about when benefits may be paid and how they are calculated: ITTOIA05/S481
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IPTM7030Exceptions: group life policies: conditions about permitted benefits: ITTOIA05/S481
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IPTM7035Exceptions: group life policies: conditions about nature of persons intended to benefit: ITTOIA05/S482:
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IPTM7040Exceptions: group life policies: conditions about policies held on trust and an anti-avoidance condition: ITTOIA05/S482
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IPTM7045Exceptions: group life policies: pre-9 April 2003 policies: ITTOIA05/SCH2/PARA116
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IPTM7050Exceptions: group life policies: credit union loan protection policies: ITTOIA05/S483
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IPTM7055Exceptions: mortgage protection policies: ITTOIA05/S478
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IPTM7060Exceptions: pension policies: ITTOIA05/S479
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IPTM7065Exceptions: certain life annuities: ITTOIA05/S718
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IPTM7070Exceptions: pre-14 March 1989 policies and contracts owned by a company: ITTOIA05/SCH2/PARA107
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IPTM7075Exceptions: pre-20 March 1968 policies and contracts: ITTOIA05/SCH2/PARA96
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IPTM7080Variations which increase the benefits secured or extend the term
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IPTM7085Variations which do not increase the benefits secured or extend the term