There are special rules for non-registered group life schemes that, for these purposes, should be identified as ‘excepted’ and ‘non-excepted’ group life schemes.

An excepted group life policy is a type of non-registered policy which is intended to provide death benefits in respect of more than one member.

Employer contributions are deductible if the local inspector considers them to be incurred wholly and exclusively for the purposes of trade and they are not assessed on the member.

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