What is in IPTM
The manual covers
- taxation of benefits from
- life policies
- life annuities
- capital redemption policies
- the tax treatment of
- purchased life annuities
- structured settlements
- sickness, disability and unemployment insurance/permanent health insurance
- immediate needs annuities/long term care insurance
- reliefs for
- life assurance premiums paid.
Some of these terms are explained in following paragraphs.
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