Policies and contracts charged: general
The policies and contracts that are potentially subject to the chargeable event regime are
- life insurance policies (may also be referred to as life assurance policies)
- life annuity contracts
- capital redemption policies, see IPTM1120
made, or varied so as to extend the term or increase the benefits, on or after 20 March 1968.
Certain policies and contracts are not chargeable, see IPTM1540.
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