Accident insurance policies

Applicable policies and contracts

Assignments, periodic calculations and excess events

Chargeable events

Co-ownership

Final insurance year, meaning

Generally

Insurance year, meaning

Method for making

Value of rights

Calculation of gains

Disregard of certain amounts

General rules

Inducement benefits

Qualifying endowment policies held as security for company debts

Total allowable deductions for policy or contract

Total benefit value of policy or contract

Value of policy or contract

Capital redemption policies

Charge to tax

Chargeable events

Alteration of life insurance policy terms

Assignment of certain rights disregarded

Disregard of certain events

Generally

Guaranteed income bonds, last payment treated as surrender

List

Connected policies or contracts treated as single policy or contract

Corporation tax

Generally

Information

Investment life insurance contracts

Credit union group life policies

Deemed surrender in cases of certain loans

Deficiencies

Calculation of

Relief for

When arising

Definitions

European Economic Area insurers

Foreign policies

Generally

Issue time of qualifying policy replacement

Group life policies

Conditions about benefits

Conditions about persons intended to benefit

Generally

Income charged

Income tax allowance

Exceptions

Generally

Investment life insurance contracts

Mortgage repayment policies

Non-life policies

Non-residents

Older policies and contracts

Part surrenders, periodic calculations and excess events

Chargeable events

Events treated as part surrenders

Final insurance year, meaning

Guaranteed income bonds, payments under

Insurance year, meaning

Life annuity contracts, loans to buy

Loans, part surrenders

Method for making

Requirements

Value of rights

Pension policies

Person liable for tax

Determination of shares etc.

Foreign institutions

Generally

Highest part of total income

Individuals

Non-charitable trusts created by two or more persons

Non-resident trustees

Personal representatives

Trustees

Two or more persons interested in policy or contract

Personal portfolio bonds

Qualifying insurance policies

Recovery of tax from trustees

Reductions from

Non-residents

Sums taken into account

Replacement of qualifying policies

Top slicing relief

Generally

One chargeable event

Two or more chargeable events

Transaction-related calculations in part surrender and assignment cases

Amount of available premium left for relevant transaction

Chargeable events

Final insurance year

Generally

Method for making

Trustees, recovery of tax from

When gains arise