Scope of legislation: general
In general, the chargeable event legislation applies to
- policies of life insurance - IPTM1115
- contracts for life annuities - IPTM1135
- capital redemption policies - IPTM1120
There are some specific exceptions, such as certain group life policies, which aredescribed later in this chapter at IPTM7025 to IPTM7075.
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