Accident insurance policies
Applicable policies and contracts
Legislation/Regulatory –
ITTOIA2005
s. 473
Assignments, periodic calculations and excess events
Chargeable events
Legislation/Regulatory –
ITTOIA2005
s. 509
Co-ownership
Legislation/Regulatory –
ITTOIA2005
s. 505,
506
Final insurance year, meaning
Legislation/Regulatory –
ITTOIA2005
s. 499
Generally
Legislation/Regulatory –
ITTOIA2005
s. 498
Insurance year, meaning
Legislation/Regulatory –
ITTOIA2005
s. 499
Method for making
Legislation/Regulatory –
ITTOIA2005
s. 507
Value of rights
Legislation/Regulatory –
ITTOIA2005
s. 508
Calculation of gains
Disregard of certain amounts
Legislation/Regulatory –
ITTOIA2005
s. 495
General rules
Legislation/Regulatory –
ITTOIA2005
s. 491
Inducement benefits
Legislation/Regulatory –
ITTOIA2005
s. 497
Qualifying endowment policies held as security for company debts
Legislation/Regulatory –
ITTOIA2005
s. 496
Total allowable deductions for policy or contract
Legislation/Regulatory –
ITTOIA2005
s. 494,
496
Total benefit value of policy or contract
Legislation/Regulatory –
ITTOIA2005
s. 492
Value of policy or contract
Legislation/Regulatory –
ITTOIA2005
s. 493
Capital redemption policies
Legislation/Regulatory –
TCGA92
s. 204
Charge to tax
Legislation/Regulatory –
ITTOIA2005
s. 461
Chargeable events
Alteration of life insurance policy terms
Legislation/Regulatory –
ITTOIA2005
s. 488,
489
Assignment of certain rights disregarded
Legislation/Regulatory –
ITTOIA2005
s. 487
Disregard of certain events
Legislation/Regulatory –
ITTOIA2005
s. 485
Generally
Legislation/Regulatory –
ITTOIA2005
s. 462,
484
Guaranteed income bonds, last payment treated as surrender
Legislation/Regulatory –
ITTOIA2005
s. 490
List
Legislation/Regulatory –
ITTOIA2005
s. 484
Connected policies or contracts treated as single policy or contract
Corporation tax
Generally
Legislation/Regulatory –
ITTOIA2005
s. 544
Information
Investment life insurance contracts
Credit union group life policies
Legislation/Regulatory –
ITTOIA2005
s. 483
Deemed surrender in cases of certain loans
Legislation/Regulatory –
ICTA88
s. 271
Deficiencies
Calculation of
Legislation/Regulatory –
ITTOIA2005
s. 541
Relief for
When arising
Legislation/Regulatory –
ITTOIA2005
s. 540
Definitions
Legislation/Regulatory –
ITTOIA2005
s. 545
European Economic Area insurers
Legislation/Regulatory –
ITTOIA2005
s. 532,
533
Foreign policies
Generally
Legislation/Regulatory –
ITTOIA2005
s. 476
Issue time of qualifying policy replacement
Legislation/Regulatory –
ITTOIA2005
s. 543
Group life policies
Conditions about benefits
Legislation/Regulatory –
ITTOIA2005
s. 481
Conditions about persons intended to benefit
Legislation/Regulatory –
ITTOIA2005
s. 482
Generally
Legislation/Regulatory –
ITTOIA2005
s. 480
Income charged
Legislation/Regulatory –
ITTOIA2005
s. 463
Income tax allowance
Exceptions
Legislation/Regulatory –
ITTOIA2005
s. 531
Generally
Legislation/Regulatory –
ITTOIA2005
s. 530
Investment life insurance contracts
Mortgage repayment policies
Legislation/Regulatory –
ITTOIA2005
s. 478
Non-life policies
Legislation/Regulatory –
TCGA92
s. 204
Non-residents
Older policies and contracts
Legislation/Regulatory –
ITTOIA2005
s. 477,
546
Part surrenders, periodic calculations and excess events
Chargeable events
Legislation/Regulatory –
ITTOIA2005
s. 509
Events treated as part surrenders
Legislation/Regulatory –
ITTOIA2005
s. 500
Final insurance year, meaning
Legislation/Regulatory –
ITTOIA2005
s. 499
Guaranteed income bonds, payments under
Legislation/Regulatory –
ITTOIA2005
s. 490,
504
Insurance year, meaning
Legislation/Regulatory –
ITTOIA2005
s. 499
Life annuity contracts, loans to buy
Legislation/Regulatory –
ITTOIA2005
s. 502
Loans, part surrenders
Method for making
Legislation/Regulatory –
ITTOIA2005
s. 507
Requirements
Legislation/Regulatory –
ITTOIA2005
s. 498
Value of rights
Legislation/Regulatory –
ITTOIA2005
s. 508
Pension policies
Legislation/Regulatory –
ITTOIA2005
s. 479
Person liable for tax
Determination of shares etc.
Legislation/Regulatory –
ITTOIA2005
s. 471
Foreign institutions
Legislation/Regulatory –
ITTOIA2005
s. 468
Generally
Legislation/Regulatory –
ITTOIA2005
s. 464
Highest part of total income
Legislation/Regulatory –
ITTOIA2005
s. 465A
Individuals
Legislation/Regulatory –
ITTOIA2005
s. 465
Non-charitable trusts created by two or more persons
Legislation/Regulatory –
ITTOIA2005
s. 472
Non-resident trustees
Legislation/Regulatory –
ITTOIA2005
s. 468
Personal representatives
Legislation/Regulatory –
ITTOIA2005
s. 466
Trustees
Legislation/Regulatory –
ITTOIA2005
s. 467
Two or more persons interested in policy or contract
Legislation/Regulatory –
ITTOIA2005
s. 469,
470
Personal portfolio bonds
Qualifying insurance policies
Legislation/Regulatory –
ITTOIA2005
s. 474
Recovery of tax from trustees
Legislation/Regulatory –
ITTOIA2005
s. 538
Reductions from
Non-residents
Sums taken into account
Legislation/Regulatory –
ITTOIA2005
s. 527
Replacement of qualifying policies
Legislation/Regulatory –
ITTOIA2005
s. 542
Top slicing relief
Generally
Legislation/Regulatory –
ITTOIA2005
s. 535
One chargeable event
Two or more chargeable events
Legislation/Regulatory –
ITTOIA2005
s. 537
Transaction-related calculations in part surrender and assignment cases
Amount of available premium left for relevant transaction
Legislation/Regulatory –
ITTOIA2005
s. 512
Chargeable events
Legislation/Regulatory –
ITTOIA2005
s. 514
Final insurance year
Legislation/Regulatory –
ITTOIA2005
s. 513
Generally
Legislation/Regulatory –
ITTOIA2005
s. 510
Method for making
Legislation/Regulatory –
ITTOIA2005
s. 511
Trustees, recovery of tax from
Legislation/Regulatory –
ITTOIA2005
s. 538
When gains arise
Legislation/Regulatory –
ITTOIA2005
s. 462