Capital Gains Manual

CG69040P - Insurance: life assurance policies and deferred annuities: contents

1. CG69040

   Life insurance policies/deferred annuities: TCGA92/S210: introduction
2. CG69041

   Life insurance policies/deferred annuities: when are the rights conferred 'chargeable assets'
3. CG69042

   Life insurance policies/deferred annuities: how are gains exempted
4. CG69043

   Life insurance policies/deferred annuities: meaning of 'interest' in rights
5. CG69044

   Life insurance policies/deferred annuities: disposals of policies and contracts
6. CG69050

   Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9 April 2003: exclusions from the exemption
7. CG69060

   Life insurance policies/deferred annuities: computation of gains
8. CG69071

   Life insurance policies/deferred annuities: compensation for mis-sold life insurance policies
9. CG69080

   Payments made under life insurance policies linked to unit trusts