IPT05160 - Calculating the value of the premium: separate contracts: contents
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IPT05165Legal background
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IPT05170The Homeserve case
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IPT05175Avoidance and 'commoditised' insurance products
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IPT05180The anti-avoidance provision
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IPT05185How the anti-avoidance conditions apply to amounts charged under specific separate contracts
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IPT05190Accounting for the IPT on amounts charged under separate contracts