– see also Annuities; Purchased life annuities; Retirement annuities

Gains on

– see Gains on life policies/life annuities and capital redemption policies

Investment life annuity contracts, loan relationships

Commentary – Tax Reporter ¶718-070
HMRC Guidance – CFM63320 ; CFM63340 ; CFM63420

Loans to purchase pre-1999, interest relief

Commentary – Tax Reporter ¶115-600