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HMRC internal manual

Insurance Policyholder Taxation Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
9 December 2024 - See all updates
  1. Back to contents
  2. IPTM8000

IPTM8400 - Friendly society tax exempt policies: contents

  1. IPTM8405
    Friendly society tax exempt policies: introduction and overview
  2. IPTM8410
    Friendly society tax exempt policies: premium limits: sole policyholders
  3. IPTM8415
    Friendly society tax exempt policies: premium limits: joint policies and assignments of policies
  4. IPTM8420
    Friendly society tax exempt policies: qualifying policy rules: minimum capital sums payable
  5. IPTM8425
    Friendly society tax exempt policies: qualifying policy rules: term and premium paying term of the policy
  6. IPTM8430
    Friendly society tax exempt policies: qualifying policy rules: other conditions on premium payments
  7. IPTM8435
    Friendly society tax exempt policies: qualifying policy rules: substitutions and variations
  8. IPTM8440
    Friendly society tax exempt policies: qualifying policy rules: hybrid policies providing mainly sickness benefits
  9. IPTM8445
    Friendly society tax exempt policies: policies made before 1 May 1995
  10. IPTM8450
    Friendly society tax exempt policies: policies that are not from a ‘new� society
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