IPTM7500 - Calculation of gains on chargeable events: contents

1. IPTM7505

   Calculation of gains: general
2. IPTM7510

   Calculation of gains: full surrender, maturity, death or whole assignment
3. IPTM7515

   Calculation of gains: full surrender, maturity, death or whole assignment: related policies
4. IPTM7520

   Full surrender, maturity, death or whole assignment: total benefit value: value of the policy or contract
5. IPTM7525

   Full surrender, maturity, death or whole assignment: total benefit value: previous sums, benefits and parts assigned
6. IPTM7530

   Full surrender, maturity, death or whole assignment: total deductions: premiums
7. IPTM7531

   Total deductions: premiums: commission arrangements
8. IPTM7535

   Full surrender: example of gain calculation
9. IPTM7540

   Deficiency relief
10. IPTM7545

    Calculation of gains on group life policies
11. IPTM7550

    Calculation of gains on capital redemption policies held by companies
12. IPTM7555

    Chargeable event gains: income tax treated as paid
13. IPTM7560

    Chargeable event gains: number of years for top-slicing relief