These crop up rarely now since they only relate to the legislation that was in force before 18 March 1986.
If you come across a PETA scheme, you should ask the taxpayer or agent for full copies of
- the Pure Endowment and Term Assurance policies
- the trust documents
- any other relevant documents
and then refer these to the Actuarial Team, who will advise on any queries and/or claims to raise.